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 440.3500

(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.