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 440.3160

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3160 Lumber. Chemicals for the treatment of lumber are considered to be sold for resale to purchasers who apply them to lumber to be sold, if substantially all of the chemicals remain in the lumber and are resold with the lumber. 9/21/52.

Anti blue stain materials which form a coating on lumber, the major part of which coating remains on the lumber at the time of sale, is regarded as purchased for resale and the sale of the materials are thus exempt from tax. 6/30/54.

Anti blue stain solutions may be purchased for resale when they are used for dipping lumber which is to be sold. 9/13/54.