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 440.1560

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1560 Plywood Manufacture. The manufacturer of plywood is liable for the tax on his purchase of paper tape consumed in the production of the plywood, and is not purchased for resale. 6/8/60.