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 440.0600

(a) MANUFACTURING AIDS

(6) Food and Beverage Processing

440.0600 "Pectinol." "Pectinol" used in a manufacturing process involving fruit juices is a manufacturing aid consumed in such manufacturing process, and is subject to tax. 10/30/56.