Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(7) Miscellaneous Specific Aids
440.1220 Garnet Paper. Garnet paper purchased and used to smooth the surface of plywood is consumed during the manufacturing process and is not purchased for resale notwithstanding the fact that the resins from the garnet paper remain on the surface of the finished product since this is only an incidental effect. 4/7/61.