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 440.3470

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3470 Spray Hardener. Spray hardener, when mixed with vinyl metal primer, causes the primer to harden by viture of incorporation of its constituents in the primer. That is, the purchaser seeks the benefits of incorporating the hardener into the finished product. Accordingly, sales of spray hardener to persons who use it for painting articles which they sell are nontaxable sales for resale. 2/23/68.