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 440.1500

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1500 Phosphoric and Sulphuric Acids. These acids, used in a process known as "anodizing" aluminum, are primarily used as electrolytes, acting in the nature of a catalyst, and do not become a component part of the aluminum objects that are processed. The processor is accordingly the consumer of such acids and subject to tax thereon. 4/24/57.