Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT
(1) In General
440.1880 Incorporation into Finished Product. If the sole purpose of purchasing an item is to incorporate it into the finished product ultimately sold, the sale of the item will be treated as a sale for resale and no tax will be due even with respect to that portion lost or wasted in the manufacturing process. 5/26/52.