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
440.0880 Ansol PR Used to Achieve an Adhesive Seal. Sales of Ansol PR are taxable when made to a company which purchases it for the purpose of achieving an adhesive seal on a cellophane overwrap around a box rather than for incorporation into the cellophane wrap. Due to the evaporation of the chemical during the process, it is consumed rather than resold. 4/12/62.