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 440.3460

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3460 Sodium Silicate Used in Paper Production. Sodium silicate when purchased for use in a paper production process as a source of basic ions for maintaining proper pH is taxable. However, if a substantial amount of the sodium silicate remains in the groundwood pulp and imparts a desired nonabsorbency characteristic, sodium silicate purchased for such purpose may be regarded as purchased for resale. 1/24/66.