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
440.1020 Coke used for melting minerals which are then converted to wool insulation fibers in the manufacture of rock wool, does not become an ingredient of the finished product and hence is taxable as a manufacturing aid. 10/8/54.