Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
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
440.3560 Total Manufacturing Process—Gasoline Distillate. Where, during the process of refining petroleum products, gasoline distillate is derived from the process, run through pipes to pick up wax, and is later refined and sold (as is the recovered wax), the purchase of the distillate or the products from which it is refined is not subject to tax as self-consumed. The process of running the distillate through the pipes is part of the total manufacturing process. 7/16/64.