Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(7) Miscellaneous Specific Aids
440.1662 Soap Used in Manufacturing as a Foamer. Where soap is used as a foamer in the manufacturing process, it is the presence of bubbles in the final product that is beneficial to the final product, and not the foamer. The foamer itself produces the bubbles and, thus, is beneficial in the manufacturing process but not in the finished product. Under such circumstances, the soap cannot be purchased for resale even if remaining in the finished product. 4/13/93. (Am. 99–2).