Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.1085

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1085 Electroplating. Sales to platers of brightners to be codeposited or absorbed into a product which is resold are sales for resale and not subject to sales tax. Likewise, if a plater plates a new article for a consumer, his entire charge is taxable and sales to him of brightners are for resale. However, when the plating is of a used article for a consumer, the plater is the consumer of the brightners and sales thereof to him are taxable. 6/2/72.