Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
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
440.3460 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.