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
(5) Textiles—Chemicals Used In Dyeing Of
440.0460 Wetting Agents. The sale of wetting agents to textile dyers for use in enabling the fabric to absorb more of the dye, is a manufacturing aid which does not become a component part of either the fabric or the dye, and is taxable as a retail sale. 5/29/53.