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
440.1040 Crude Oil. Ethylene oxide, propylene oxide and propylene sulfonate used in manufacturing demulsifying agents which are used for removing water from crude oil are taxable as manufacturing aids, even though they may incidentally become physically incorporated into the crude oil. 4/7/67.