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 440.1230

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1230 Gypsum. Gypsum added in the process of manufacturing glass containers is an essential component of the manufactured article and may be purchased for resale. 11/11/76.