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
440.0540 Corn Starch. Molding starch, composed principally of corn starch and used in the manufacture of candy, does not become an ingredient of the candy and is a manufacturing aid subject to tax. 7/26/55.