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
440.2200 Sodium Bisulfite. Sodium bisulfite used on potatoes to preserve their whiteness is not a food product, and its sales to consumers, for example, by grocery stores is subject to tax. However, where it is purchased by restaurants for fixing peeled potatoes so as to retard discoloration, it may properly be purchased ex-tax for resale, since the compound becomes incorporated into the potatoes. 6/11/59; 12/20/60; 5/9/61.