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
440.2750 Dycastal. "Dycastal" is a product composed of boron, oxygen, hydrogen and calcium. It is added to molten metal prior to pouring the metal into molds for the purpose of incorporating elemental hydrogen, which imparts a desired quality of strength to the finished castings. Accordingly, if Dycastal is purchased for the purpose of incorporation as an essential ingredient of the finished product, it may be purchased for resale. 10/19/84.