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
440.1280 Hydrogen, Oxygen, and Butane Gases, sales of, to manufacturer, used in fusing glass in manufacturing "nitrogen filled" thermometers, are taxable retail sales. Sales of nitrogen, however, to be used as ingredient are exempt. 8/1/51.