Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.1480

(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.