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 440.1520

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1520 Plastic Coatings sold to manufacturers which become a part of the finished product are exempt sales for resale. Where reducers in separate containers are sold along with such plastic coatings and used by manufacturers to reduce the coatings to proper consistency, they are manufacturing aids the sale of which is subject to tax. If a single price is charged for both items, it will be necessary to allocate to the reducer its fair retail selling price upon which tax must be paid. 3/12/54.