Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(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.