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
440.1896 Toner. Toner which is placed in a copy machine and becomes a component part of the copies sold to customers is purchased for resale by the copy machine operator. 9/6/90.