Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(6) Food and Beverage Processing
440.0550 Fruit Processing—Calcium Hydroxide and Calcium Chloride. These chemicals are purchased for the purpose of providing calcium which unites with the pectic acid in fruit to form calcium pectate, which "sets" or "firms" the fruit. One half remains with the fruit with the remainder being discarded with the brine. The primary purpose of the calcium hydroxide and calcium chloride is to form calcium pectate. Accordingly, it may be purchased for resale. 7/30/42.