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 440.1080

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1080 Electroplating. Nickel Sulphate, Nickel Chloride, Coppralyte, Potassium Stannite, and Silver Cyanide used in electroplating, the metallic components of which become incorporated in finished products which are sold, may be purchased ex-tax for resale.

Boric Acid, Caustic Potash, Potassium Carbonate, and Potassium Cyanide, used in electroplating, the components of which do not become incorporated in finished products which are sold are taxable manufacturing aids. 9/14/66.