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
440.2260 Whipped Cream Chargers. These are small cartridges containing nitrous dioxide, inserted in a whipped cream container for purpose of whipping cream. They release the nitrous dioxide into the cream which thus becomes a part of the end product and the sale of the chargers is an exempt sale for resale. 12/16/55.