Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(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.