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
440.1780 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.