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
440.1230 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.