Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(2) Thinners, Solvents, Reducers, Carriers
440.0240 Thinner. Lacquer thinner utilized for thinning the lacquer applied to picture frames evaporated soon after application and hence does not become a permanent part of the picture frame. Accordingly, sale thereof to a manufacturer of picture frames is not for resale and is a taxable retail sale. 1/11/55.