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 440.2360

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(3) Water Treatment And Purification—Ice

440.2360 Copper Sulphate as a Water Additive. When introduced into a city's drinking water supply copper sulphate remains in the water to the extent of about 82 percent of its total molecular weight and since it becomes a component part of the water may be purchased for resale as part of the water which is sold. 3/23/62; 4/9/62.