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
440.1060 Deobase. The chemical "Deobase" is a manufacturing aid used in process of making soap and its sale to the manufacturer is taxable as a sale for a purpose other than resale. 2/15/57.