Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(6) Food and Beverage Processing
440.0484 Aluminum Sulfate—Processing Sugar Pulp. Aluminum sulfate used in processing sugar pulp and molasses is a manufacturing aid even though some of it remains in the final product. The amount of aluminum sulfate in the final product is an incidental result of the manufacturing process. Therefore, sales of aluminum sulfate to sugar manufacturers are subject to tax. 12/11/91.