Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(6) Food and Beverage Processing
440.0500 Charred Oak Barrels purchased by distillers of whisley and used in the aging of whiskey, not only impart certain chemical compounds but are used to store the whiskey and to aid in certain chemical reactions the end result of which produces a matured beverage. This being the primary use of the barrels they are, accordingly, manufacturing aids the sale of which is subject to sales tax. 6/7/54.