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 440.1600

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1600 Protein Injections. Sales of protein for injection into animals to produce certain antibodies are taxable retail sales since none of the protein becomes a component of the antibodies which are sold. 12/6/67.