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
440.2990 Halftones and Photostats. Sales tax applies to the sale of halftones and photostats to be used in producing a book because such items do not become a component part of the books. Paper, ink and binding materials do become components of the books and may be purchased for resale, without payment of tax, if the books are to be resold. 5/21/90.