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
440.2320 Ammonium Chloride Used in Making Ice. Ammonium chloride is sold to ice companies for use in making ice. It is added to the water prior to freezing and remains therein as an ingredient of the ice. The function of the ammonium chloride is to keep the ice from checking and cracking.
Inasmuch as ammonium chloride used for such purpose imparts certain desired characteristics to the ice and remains as a constituent of the ice which is sold, sales of ammonium chloride for such purposes are exempt sales for resale. 2/28/66.