Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(6) Food and Beverage Processing
440.0660 Salt Used for Cooling Fruit. Salt used in cooling fruit during shipment in interstate commerce may not be purchased under a resale certificate as ice may in similar circumstances, since the exemption afforded ice used in shipping or packing is statutory. 7/3/62.