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 440.1055

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1055 Degreasing Agents. Remkleen WS and Metro CD are degreasing agents used by various persons prior to painting, welding, etc. These agents are not incorporated into the product for resale, and are subject to tax. 5/19/72.