Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(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.