Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0800

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.0800 Activated Charcoal Used in Rectifying Grain Alcohol. Activated charcoal, sold to rectifiers for purifying grain alcohol, is used to absorb impurities from the alcohol and is then discarded. Activated charcoal used for such purpose is a manufacturing aid. Accordingly, the sale to the rectifier is subject to sales tax. 4/4/66.