Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(7) Miscellaneous Specific Aids
440.1000 Cleaners, purchased for use in preparing metal parts surfaces prior to rust-proofing, do not become incorporated in product; tax therefore applies to sale of cleaner to user. 4/25/51.