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
440.1090 Emulsion Breakers. Emulsion breakers separate oil and water in crude oil. They are regarded as being used in a manufacturing process. Tax applies even though they may incidentally dissolve in the crude oil and some portion may remain in the finished product. 11/20/89.