Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0521

(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.