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 440.1460

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1460 Paper Pulp. The sale of paper pulp and wood fiber which is ultimately incorporated into a product sold as cattle feed is, nevertheless, a retail sale when prior to incorporating it in cattle feed it is used in a filtration process. 3/25/65.