Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.3280

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3280 Plastic Coatings sold to manufacturers which become a part of the finished product are exempt sales for resale. Where reducers in separate containers are sold along with such plastic coating and used by manufacturers to reduce the coatings to proper consistency, they are manufacturing aids the sale of which is subject to tax. If a single price is charged for both items, it will be necessary to allocate to the reducer its fair retail selling price upon which tax must be paid. 3/12/54.