Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(7) Miscellaneous Specific Aids
440.0940 Blowing Agents and Catalysts which alter the cell structure of components used in the manufacture of flexible polyurethane foam and dissipate substantially in the process are used primarily as manufacturing aids to produce a chemical reaction, rather than as components of the finished product and sold with it and so are subject to sales tax. 5/27/69.