Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0580

(a) MANUFACTURING AIDS

(6) Food and Beverage Processing

440.0580 Nitrogen. Nitrogen, in gaseous form, used in the manufacture of salad dressing is primarily used to prevent spoilage before, during and after the manufacturing process, is a manufacturing aid subject to tax. Where a small amount of such gas is placed in the neck of the bottles just before capping, a resale occurs which portion would be exempt. 5/8/56.