Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.3180

(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.