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
440.3500 Surface Preservative. Material used as a surface preservative for fan blades being manufactured may be bought for resale if the material is applied to the blades and remains thereon as a surface preservative when the blades are sold even though many other companies use the product as a cleaning agent. 8/1/52.