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 440.0980

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.0980 Chaplets and Cleaners, Nails. The following have been held to be consumed by the manufacturer rather than resold as an ingredient or component part of the manufactured article: Chaplets used to support core proper distance from mold, nails inserted in casting to regulate rate of cooling, cleansers used to prepare surfaces to be painted. 3/24/50; 4/20/50; 4/21/50.