Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(6) Food and Beverage Processing
440.0630 "Produce Wash." "Produce Wash" is applied to produce and then completely rinsed off with water so as to facilitate removal of the dirt and chemicals on the produce. It is not incorporated into the produce and its sale to grocery stores or food processors is a taxable retail sale. 5/30/90.