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
(2) Food, Beverages
440.1960 Caustic Soda. Pretzel dough is dropped into a lye solution which causes a gelatination of this starch by the caustic soda; a film of dilute soda solution adheres to the surface of the pretzel and upon heating reacts and becomes part of the pretzel in the form of the glazed surface; as such the caustic soda is purchased by the manufacturer for resale and may be purchased ex-tax. 11/16/61.