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
440.2420 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.