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 440.0866

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.0866 Ammonia, Sulfuric Acid and Caustic Soda Used to Manufacture Cracking Catalysts for the Petroleum Industry. Ammonia, sulfuric acid and caustic soda are used in the manufacture of cracking catalysts which are sold to the petroleum industry. Only two percent of the ammonia and sulfuric acid remain in the finished catalyst, but their presence is necessary for the catalyst to be effective. These chemicals may be purchased for resale even though ninety-eight percent is washed out or dumped during the manufacturing process. The caustic soda detracts from the stability and activity of the catalyst. The caustic soda is therefore regarded as a manufacturing aid even though some portion remains in the catalyst. 9/6/77.