Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(7) Miscellaneous Specific Aids
440.1180 Fusel Oil. Fusel oil purchased for use as an anti-foam agent in the pumping over and recirculation of a finished coating solution are used as a manufacturing aid and hence consumed by the user. 5/26/54.