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 440.2380

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(3) Water Treatment And Purification—Ice

440.2380 Ferric Sulphate Used in Treating Water. Ferric sulphate is purchased by a city for use as a flocculant in treating its water supply. The water of crystallization and sulphate constituents which comprise 72.5 percent of the ferric sulphate remain in the treated water as a component thereof. Accordingly, sales of ferric sulphate for such purpose are exempt sales for resale. 9/16/65.