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
(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.