Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
Annotation 440.1680
(a) MANUFACTURING AIDS
(7) Miscellaneous Specific Aids
440.1680 Sodium Silicate Used in Paper Production. Sodium silicate when purchased for use in a paper production process as a source of basic ions for maintaining proper pH is taxable. However, if a substantial amount of the sodium silicate remains in the groundwood pulp and imparts a desired nonabsorbency characteristic, sodium silicate purchased for such purpose may be regarded as purchased for resale. 1/24/66.