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
440.0521 CO2 Gas. Purchases of CO2 Gas used as a freezing agent in preparing frozen strawberries are taxable since the gas is not purchased for the purpose of becoming an ingredient or component part of the product even though some portion of the gas may remain with the packaged frozen strawberries. Similarly, the CO2 cannot be considered as nonreturnable packaging material since it does not prevent physical damage nor contain the strawberries during shipment. 10/6/93.