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
440.1800 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).