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 440.0920

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.0920 Bleaches. Caustic soda, soda ash, liquid chlorine, sulphuric acid, oxalic acid and other similar chemicals used as bleaching agents in the manufacture of shellac are considered as consumed manufacturing aids and the tax is applicable. 12/22/52.