Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.3670

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3670 Wine Making Chemicals. Tartaric acid, citric acid, tannin (when added for the purpose of increasing the body and astringency of the wine), sulfurous acid or its salts such as metabisulfite, or dimethyl dicarbonate (when added to check wine diseases), and oxygen gas (when used for the purpose of aging) become component parts of wine and may be purchased by wineries for resale.

Chemicals which are used to process wine and which do not become component parts of the finished product, such as tannin (except as indicated above), casin, gelatin, isinglass, and bentonite are manufacturing aids and their sales are subject to tax. When used to control the fermentation process, chemicals such as charcoal, metabisulfite, and sulfur dioxide are manufacturing aids the sale of which are subject to tax. The sales of neutralizing agents such as potassium carbonate, calcium carbonate, and magnesium carbonate are also taxable. 7/7/36; 5/29/96; 11/19/97. (Am. M99–1).