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
(4) Paper Products; Explosives—Chemicals Used In Manufacture Of
440.0395 Newsprint Manufacture. Sodium tripoly phosphate and sodium hydrosulfite (V-Brite) impart beneficial qualities to finished newsprint by their presence in the finished product. Accordingly, they may be purchased for resale by manufacturers of newsprint.
Sulfur dioxide, liquid sodium bisulfate and sodium borohyride are purchased primarily for use in the process of manufacturing newsprint. Although some amount of these chemicals may incidentally remain in the final product, they are not purchased for resale as part of the finished product. 8/7/86.