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
440.3380 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.