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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > P > 440.0000 Property Used In Manufacturing > Annotation 440.0760

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0760

(a) MANUFACTURING AIDS

(6) Food and Beverage Processing

440.0760 Wax. The sale of wax used to preserve olives while fermenting is taxable. 9/13/50.