Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
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
440.2660 Chills. "Chills," used to fill what would otherwise be voids due to shrinkage on the inside of castings, are purchased to become a component part of the finished product and may, therefore, be purchased without sales tax for resale purposes. 12/14/54.