Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0430

(a) MANUFACTURING AIDS

(5) Textiles—Chemicals Used In Dyeing Of

440.0430 Cleaning Agents Purchased by Textile Processors. The purchase by textile processors of water softeners, wetting agents, stripping agents, bleaching agents, and detergents are purchased for some purpose other than resale. The mere fact that some portion of the products purchased may remain in the finished product is immaterial. (American Distilling Company v. State Board of Equalization, 55 Cal.App.2d 799.) 4/1/53.