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 440.2490

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(3) Water Treatment And Purification—Ice

440.2490 Water Treatment Chemicals. Chlorine, sodium hypochlorite, calcium hypochlorite, calcium hydroxide and sodium hydroxide are purchased for incorporation into treated water. If the treated water is sold, these chemicals may be purchased for resale.

Sodium hexametaphosphate, activated charcoal, and kelagin are used in the process of manufacturing treated water. They are manufacturing aids the sales of which are subject to tax. 4/12/62.