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 440.3620

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3620 Waxes. If wax is purchased for the purpose of physically incorporating it into fruit and vegetables, to be used as a coating over such products, and to be used as a preservative and to give a shine to such products by enhancing their appearance, the sale of the wax may properly be regarded as a sale for resale. 9/26/52.