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 440.0940

(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.