Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(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.