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 440.2080

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(2) Food, Beverages

440.2080 Nitrogen Gas for Packing. The sale of nitrogen gas used in a flush process to maintain an inert atmosphere in sandwiches, chipped beef and other food products which remains in the packaged food as a preservative until opened, is an exempt sale for resale. 5/17/60