Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.2420

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(3) Water Treatment And Purification—Ice

440.2420 Potassium Aluminate Used in Treating Water. The major portion of the constituents of potassium aluminate used in treating a municipal water supply system remains in the water when it is sold. Accordingly, sales of potassium aluminate to the municipality are exempt sales for resale. 4/22/66.