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
440.1085 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.