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
440.1160 Fuel Oil. Fuel oil sold for the purpose of generating steam in a manufacturing plant to assist in the process of curing products is subject to sales tax. 1/27/53.