Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.3190

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3190 Materials Used in Formulation Processes. The formulated bulk components of Product A are sodium citrate, citric acid, sodium chloride and human serum albumin. Product B's formulation contains acidic acid, sodium hydroxide, mannutol and tween. These components along with the bulk proteins enter the bloodstream after injection of either product into the body. Product A and B are not stable in solutions without these components. They are adjuvants to product delivery and necessary to get the active proteins into the body at required strength without harm to the body.

These products are purchased for the purpose of incorporating them into the final product, and their sale for such purpose is a nontaxable sale for resale under subdivision (b) of Regulation 1525. 7/15/93.