Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(6) Food and Beverage Processing
440.0522 CO2 Gas. CO2 gas is used to freeze chicken cubes to prevent them from sticking together when packed. The CO2 does not become a component part of the article sold, but is instead an item used in the processing of the property. As such, the CO2 is subject to sales tax. 2/19/82.