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 440.2400

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(3) Water Treatment And Purification—Ice

440.2400 Nuchar Aqua A. Purchase of Nuchar Aqua A by a municipality for addition to a public water supply are taxable because the substance is a chemical catalyst within the meaning of Regulation 1525, but purchases of Poly Phosphate are exempt because it is intended to remain in the water as sold. 7/25/69.