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
(3) Water Treatment And Purification—Ice
440.2300 Aluminum Sulfate (Alum) Used in Purification of Water. Aluminum sulfate (alum) is purchased by water supply companies for use in purifying water. The major portion of the molcular constituents thereof remain in the water which is sold. Accordingly, sales of aluminum sulfate (alum) to water supply companies for such purpose are exempt sales for resale. 3/25/65.