Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.2088

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(2) Food, Beverages

440.2088 Oak Barrel Inserts/Oak Chips—Wine Making. Oak barrel inserts (staves) and oak chips purchased for the purpose of incorporating physical flavoring elements derived from the oak into the wine as it matures may properly be purchased for resale by winemakers who will resell the wine. 12/26/95.