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 440.2888

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.2888 Glass Manufacturing. Tin Tetrachloride (also described as Stannic Chloride Anhydrous, SnC14 Stannic Chloride, Stannous Chloride, Anhydrous Stannous Chloride, Chloride Anhydrous) is applied to the outside of a glass container immediately after it is formed and before the annealing process while the bottle is at a temperature exceeding 800° F and 1100° F. The treatment applies a very thin coating of tin oxide to the bottle surface, that, when overcoated with a thin layer of organic material, provides protection against physical damage of scratching and scuffing. Since the tin tetrachloride is purchased for the purpose of incorporating it as an integral component imparting the desired physical characteristics of strength and durability in the finished product, it may be purchased for resale. 10/31/80.