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 440.2150

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(2) Food, Beverages

440.2150 Salt Cake and Soda Ash Used in the Manufacture of Safety Glass. Salt cake and soda ash acquired for addition to a mix of raw materials utilized to produce safety glass are purchased for purposes of resale since they are incorporated for the primary purpose of imparting desired physical characteristics to the end product manufactured, the glass. This follows even though the process of incorporation of the salt cake and soda ash aids in the manufacture of the glass. This has been the Board's position since March 21, 1955. 1/26/73.