Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.1926

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(2) Food, Beverages

440.1926 Beer Brewing. Ingredients used in the brew to obviate cloudiness in chilled beer or to improve the foaming qualities of the beer may be purchased for resale even though they are largely precipitated or filtered out. Examples are:

Activate Pepsin
KMS Crystals D & S Schaumade
Century Special P/L 104
Liquidase Gum Arabic
Cerevase P/l 400
Mitt Body Foam Heading Powder
Collopulin Rapidose
Papain Reinfirm
Diatase Tansul

Chemicals added to brew water to improve the taste of the beer may be purchased for resale. Examples are:

Burtom Salts Tannic Acid
Calcium Chloride Lactic Acid
Gypsum (Calcium Sulfate) Tartaric Acid
Sulfuric Acid Sodium Bisulfite
Hydrated Lime

Ingredients which are food products in themselves are not subject to tax. Examples are grains, hops, juniper berries and malt, as well as enzymes.

Products used to clarify the beer are manufacturing aids and subject to tax. Examples are:

Activated Carbon Dicalite
Irish Moss Tacc Sierra Snow
Colloidal Clay Geletin
Isinglas Inerto

Bung tins, filter asbestos, filter mass, pitch for barrel repair, returnable containers and revenue stamp protectors are not regarded as containers. Paper bottle wrappers, wooden plugs, and tap corks may be purchased for resale. 1/1/50; 5/29/96.