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 440.2880

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.2880 Glass. Sand and fluorspar are substantially incorporated into finished glass and are exempt as sales for resale. The same is true as to arsenic and selenium metals which are purchased as essential ingredients. 3/21/55.