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 440.0840

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.0840 Aluminum. Where aluminum is sold for the purpose of removing oxygen from the molten steel and the greater part thereof is skimmed from the top of the ladle as slag, it is not sold for resale and sales tax applies. 12/29/54.