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 440.2580

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.2580 Borax Anhydrous Dust Used in Making Fiberglass. The amount of Borax Anhydrous Dust that remained in finished Fiberglass was considered as purchased by the Fiberglass manufacturer for resale because it was purchased for the purpose of imparting the characteristic of durability in the finished Fiberglass. 8/24/67.