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
440.3330 Polane Catalyst. Polane catalyst used in the manufacturing of paint serves as a hardener and becomes part of the paint sold. Therefore, paint manufacturers can purchase this product for resale. 3/11/77; 5/20/96.