Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
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
440.3180 Lupersol Delta—Manufacturers, Producers and Processors. Lupersol Delta, a mixture of 60 percent methyl ethyl ketone peroxide in dimethyl phthalate, is an oxidizing agent used as a "catalyst" or hardener for liquid synthetic resins. The sale thereof to a manufacturer of plastic boats for such purpose is a sale for resale. 7/20/67.