Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.1160

(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.