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
440.2860 Fuel Oil Used in Treatment of Timber. Fuel oil utilized in the treatment of timber and poles serves as a waterproofing agent and becomes part of the finished product. Under these circumstances, the fuel oil is purchased for resale and is not subject to tax. 2/16/53.