Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.1300

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1300 Iron Rods and Bars. Are not bought for the purpose of resale even though the iron remains in the finished product, where such bars and rods are used as electric poles to create an electric spark.

This is equally true in the case of pipes used to convey oxygen prior to their becoming an ingredient of the finished product.

An apportionment is not possible in either of the above situations because all of the material is used for a purpose other than resale, even though it ultimately is resold. 2/21/55.