Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 440.1740

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1740 Steel Balls Used to Grind Sand. Forged steel balls are used in a ball mill to grind silica sand to a desired fineness. The sand becomes incorporated into a finished product which you sell. In the course of the grinding the balls wear out and all of the steel from the balls eventually becomes a part of the product.

The steel balls are purchased for the purpose of using them in manufacturing processes and not primarily for the purpose of incorporating iron into a finished product. Accordingly, the sale of the steel balls is a retail sale and subject to sales tax. 5/16/52.