Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.3240

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3240 Organic Catalysts. Organic peroxide catalysts which are used in curing polyester resins in the manufacture of fiberglass reinforced plastic items are physically incorporated in the manufactured article to be sold because they remain as an integral, chemically united part of the fused resin-fiberglass structure. Consequently, a manufacturer may buy catalysts for such use under a resale certificate. 8/28/64.