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 440.3330

(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.