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 440.0775

(a) MANUFACTURING AIDS

(6) Food and Beverage Processing

440.0775 Wood Used in Curing Meats. The primary purpose for burning wood in the processing and curing meats is to produce smoke which becomes a component part of the meat product to be sold. The wood may be purchased for resale. 7/24/40.