Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(7) Miscellaneous Specific Aids
440.1676 Sodium Hydroxide and Sulfuric Acid Used in Manufacturing Filters. Sodium hydroxide is used as a solvent in the manufacture of filters. It dissolves the poly carbonate membrane (film texture) creating holes. Sulfuric acid is used to neutralize the sodium hydroxide in preparing for its safe disposal at the end of the manufacturing process.
Both of these chemicals are subject to tax since they perform a manufacturing function rather than being resold prior to use. (Regulation 1525(a).) 12/5/90.