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 440.1800

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1800 Sulphuric Acid. Sulphuric acid, remaining in solution in the same amount before and after the anodizing of aluminum, is merely used as an electrolyte and in the nature of a catalyst or vehicle for transferring the oxygen from the water to the anodized aluminum, and the sale of the acid to the user is, therefore, a taxable retail sale. 11/8/57. (Am. 2000–3).