Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
440.3220 Mixture of Carrier Gas and Dopant. Manufacturers of semi-conductors purchase a gaseous mixture which is a combination of a chemical dopant and a carrier gas. The dopant portion of the mixture is incorporated as a necessary ingredient in silicon wafers which are resold. The carrier gas portion of the mixture performs the following functions prior to becoming waste: 1) acts as a carrier for dopants which cannot be shipped in their pure state because of their toxicity; 2) acts as a purifier or blanket in the manufacturing process; and 3) controls the amount of the dopant diffused into the wafer during manufacturing.
Given such facts, the entire gaseous mixture may be purchased for resale. A mixture should be considered as purchased for the purpose of incorporation into an end product even though a portion of the mixture may be used in the manufacturing process and not resold, if the portion which is used, is used only for the purpose of aiding in the incorportation of the remainder of the mixture in the end product. 2/26/80.