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 440.2440

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(3) Water Treatment And Purification—Ice

440.2440 Potassium Metabisulphite Used in Wine Preservation. Potassium metabisulphite or its components become an ingredient or component part of wine when used for sterilizing and preserving it inasmuch as it forms combined or bound sulphur dioxide in the wine. 2/19/62.