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 440.2375

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(3) Water Treatment And Purification—Ice

440.2375 Ferric Chloride Used in Treating Water. Ferric chloride used as a flocculant in treating drinking water remains in the treated water and becomes a component of the water sold. Sale of ferric chloride for this purpose is exempt from tax. 12/31/75.