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
440.0710 Sprout—Nip A and Sprout Nip Emulsifiable Concentrate. These products are herbicides which prevent sprouting of potatoes and do not become incorporated into the potatoes. Therefore, the sales of these products to growers and dealers, who apply it to the potatoes, are taxable. 9/20/93.