Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
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
440.3345 Potassium Compounds Used to Harden Eyeglass Lenses. Potassium compounds are used in the process for safety treatment of eyeglass lenses. Potassium ions from the compounds diffuse onto the surface of the lenses and result in the hardening of the surface. Sale of potassium compounds for this purpose is exempt from tax. 2/6/76.