Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
440.3640 Wax Emulsion. Wax emulsion sold to lumber mills to be sprayed on the ends of new lumber for curtailment of "end-check," may be regarded as sold for resale provided substantially all of such product remains on the lumber when the latter is sold. 11/7/55.