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 440.0820

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.0820 Activating Solution Used in Shoe Manufacturing which completely evaporates in process, tax applies on sale to shoe manufacturer. 4/16/51.