Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
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
440.3000 Hydrogen, Oxygen, and Butane Gases, sales of, to manufacturer, used in fusing glass in manufacturing "nitrogen filled" thermometers, are taxable retail sales. Sales of nitrogen, however, to be used as ingredient are exempt. 8/1/51.