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 440.2920

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.2920 Glue. A catalyst which becomes a component part of glue utilized in the manufacturing of furniture and remains in the finished product in its entirety, or substantially so, is purchased for resale and the sale is thus not subject to sales tax. 3/22/55.