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
440.0720 Sulphur used in drying and curing fruit is regarded as used by manufacturer, not as incorporated and resold. 9/13/51.