Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.2340

(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.