Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
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
440.2460 Sodium Silicofluoride and Quicklime. Sodium silicofluoride and quicklime used as water purifiers become component parts of the water so that they may be purchased by a city for resale to the extent that the city actually resells the water, but any water used for municipal purposes, such as swimming pools, irrigation, etc., would be consumed by the city and the tax would apply to the sale of the chemicals to the city. 1/19/62.