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
440.2340 Caustic Soda (Sodium Hydroxide) Used in Treating Water. Caustic soda is purchased by a city water department to control the pH of the water. Its constituents remain in the water which is sold. Accordingly, the sale of caustic soda to the water department is an exempt sale for resale. 9/30/65.