Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0520

(a) MANUFACTURING AIDS

(6) Food and Beverage Processing

440.0520 CO2 Gas for use in the sale of draft beer is taxable, since the purchaser buys the gas for use in forcing the draft beer through the pipes rather than for the purpose of reselling the gas. 8/7/52.