Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.1700

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1700 Spring Mist Spray Applied to Drapes. Spring Mist, a liquid spray, is sold to drapers for use in removing wrinkles in drapes which they sell and install. Inasmuch as this spray evaporates after performing its function, it is regarded as sold to the drapers for consumption and not for the purpose of resale. Accordingly, such sales are taxable retail sales. 8/31/67.