Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(7) Miscellaneous Specific Aids
440.1620 Sand Used in Preparation of Surfaces for Painting. Sales of sand for use in removal of scale and rust from manufactured units to prepare them for painting are subject to sales tax under Regulation 1525 since the sand is not physically incorporated into the manufactured item. 8/5/64.