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
440.1480 Peroxides. Peroxides used as initiators in the production of plastic products become a component part of the finished product and accordingly, may be purchased ex-tax for resale. Cellophane, on the other hand, used in such production, constitutes manufacturing aid and is subject to tax. 11/16/56.