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
440.1440 Oil for Flushing Wells. A sale of oil for flushing oil wells is not a sale for resale. Although the flushing oil used to clean the walls of wells commingles with the petroleum which is pumped from the well and sold, the flushing oil performs its function before it commingles with the product to be sold. 7/31/58. (Am. 2000–3).