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 440.3520

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3520 Toluene, MEK and Nitropropane Used in Manufacturing of Vinyl Sheeting. Methyl ethyl ketone (MEK), nitropropane, acetone, toluene, isopropyl acetate (IPA), and steric acid are essential components of vinyl sheeting and vinyl coated fabrics and are properly purchased for resale. Mineral spirits (lactol spirits and lacquer diluent) are manufacturing aids used in producing vinyl sheeting and vinyl coated fabrics and may not be purchased for resale. 5/19/76