Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.3440

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3440 Sodium Hypophosphite Used in Electrolysis Nickel Plating. Sodium hypophosphite, used in electrolysis nickel plating, is the source of phosphorus which is incorporated in, and imparts desired properties to, nickel plate. Accordingly, sales of sodium hypophosphite for use in electrolysis nickel plating of articles to be sold are exempt sales for resale. 11/15/67.