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
440.1668 Soap Used in Manufacturing Latex Foam Rubber Backing. In the manufacturing of latex foam rubber backing on carpet, the foaming by mechanical agitation generally requires the addition of a soap product to produce the desired froth or foam level. The primary purpose for the soap is for the foaming. After solidification of the product, the soap generally becomes an undesirable component.
In this process, the soap was purchased specifically for the purpose of a processing aid and only incidentally remains in the finished product after performing its function. Thus, the soap used in this manner is a manufacturing aid and may not be purchased for resale. 5/16/72.