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
440.1460 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.