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
440.1121 Flux. Flux used to prevent magnesium from burning during the process of melting magnesium is not purchased for purpose of resale. The sale of the flux is subject to tax. 11/4/42.