Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0560

(a) MANUFACTURING AIDS

(6) Food and Beverage Processing

440.0560 Ice, Used in Manufacturing Luncheon Meat. If the ice is used for any purpose other than to become an ingredient or component part of the finished product it is purchased for a purpose other than resale and that the tax accordingly is applicable. 9/4/51.