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 440.2648

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.2648 Chemical Ingredients. The courts have found the following chemical ingredients to be exempt from tax when purchased by the manufacturer of polyurethane foam. The ingredients were found to be resold in polyurethane foam:

  • Toluene Di-isocyanate (TDI)
  • Silicone Oils Dimethylethanolamine (DMEA or DME)
  • Niax A-2 is two-thirds DME. Therefore, two-thirds is exempt.
  • Dabio R-8020 is 80% DME. Therefore, 80% is exempt.
  • Dipropylene Glycol
  • Niax A-1 is 30% dipropylene Glycol. Therefore, 30% is exempt.
  • Niax A-2 is 10% dipropylene Glycol. Therefore, an additional 10% is exempt.
  • Dimethylaaminophenol (0012D)
  • Niax A-5—35% exempt
  • Dabco 33LV—two-thirds exempt
  • Carstan 8–50. 11/15/82.