Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(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.