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 440.3380

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3380 Rotogravure Modifier. A vehicle modifier added to gravure inks in rotogravure printing substantially remains a component part of the finished printed material and as such, may be purchased tax-exempt as a sale for resale. 4/22/55.