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 440.1320

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1320 Kerosene. The use of kerosene as a heating agent in processing products is subject to tax as it is substantially consumed in the process, thus becoming a manufacturing aid. 3/2/56.