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
440.1320 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.