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
440.1720 Stakes—Ties and Fasteners, sold retailer-nursery to support trees while in nursery, are used in producing, and tax applies to sale. 11/10/50.