Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.1540

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1540 Plating. Sales of metal anodes and chromic acid to job platers who plate articles of a manufacturer's product which is destined for resale, are sales for resale. Likewise, where a plater plates a new article for a consumer, his entire charge is taxable and sales to him of anodes and acid are for resale. However, where the plater plates a used article for a consumer and the plating metal is chrome or some other nonprecious metal, the plater is the consumer of the anodes and acids and sales thereof to him are taxable. 5/25/54.