Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.1780

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1780 Sulphuric Acid. The sale of sulphuric acid to a manufacturer and used as a dehydrating agent is a retail sale and subject to tax, even though subsequent to such use it is incorporated into other tangible personal property which is sold. 5/26/55.