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
440.1760 Steel Oxidizing Agents. Sodium Hydroxide, Sodium Nitrate and Potassium Nitrate used in the process of blackening steel in which the steel is immersed in a solution of the chemicals and emerges with an oxidized surface are consumed rather than resold. 8/11/64.