Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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.