Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.1045

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1045 Crude Oil—Chemical E-4161. Chemical E-4161 is added to crude oil where it functions as an emulsion breaker, i.e., it facilitates the separation of crude oil from contaminated water or brine. Even though it remains with the crude oil component when the water is removed, its purpose is to remove the water. Therefore, it is a manufacturing aid and may not be purchased for resale. 11/24/92.