Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.1340

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1340 Lubricants. A rubber chemical used as a lubricant to facilitate mold release of rubber products such as tires, and which may remain as a film on the finished rubber product, is nevertheless a manufacturing aid purchased primarily for use as a lubricant, and is subject to tax. 3/4/54.