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
440.1260 Hydrochloric Acid—First Taxable Use. The sale of HCl for use in the manufacture of monosodium glutamate is a retail sale and subject to tax, even though subsequent to such use it is incorporated into cattle feed which is sold. 9/14/64.