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 440.1660

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1660 Soap Used in Manufacturing. Soap used to create voids in a plastic mixture, resulting in increased insulation properties of wallboard being manufactured, is purchased for a purpose other than resale. 4/30/53.