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
(4) Miscellaneous Specific Components
440.2600 Calcium Silicon. The use of calcium silicon in the electro-steel process to improve ductility and to change inclusion type results in a substantial incorporation of such material into the manufactured article, and hence, may be purchased ex-tax for resale purposes. 5/10/56.