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 440.2840

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.2840 Formula 19020-B Synthetic Resin Paint Hardener. Sales of synthetic resin paint, together with hardener, to persons who use it to paint products which they sell are exempt sales for resale. The hardener, known as Formula 19020-B, does not evaporate, but causes the paint to set and dry by the process of polymerization, whereby it becomes a component of the painted surface. 10/26/66.