Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0770

(a) MANUFACTURING AIDS

(6) Food and Beverage Processing

440.0770 Wine Making—Chemicals Used in. The following percentages have been established as standard reporting figures for the amount of the specified chemicals which are incorporated into the finished wine and are resold. The remaining percentage is taxable as a manufacturing aid.

liquefied sulfur dioxide gas . . . 55 percent

potassium meta-bisulfite . . . 35 percent

sodium meta-bisulfite . . . 35 percent. 4/15/71.