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
440.1380 Lumber Treatment. Purchase of Melsan, Lignasan, Wyandotte Noxtane and Permatox, used as an anti-blue stain for lumber are sales for resale, provided, the purchaser who applies such stains does not plane the lumber subsequent to such application and sells the lumber unplaned. If, however, the applier planes the lumber after application of the stain and before sale of the lumber, the stain is thus removed and the sale of the stains to the applier is taxable. 7/18/56.