Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
440.2880 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.