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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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F


260.0000 Fur Dressers and Dyers—Regulation 1531


260.0020 "Curtrilin V," used in bating operation constituting first step in tanning sheep skins, does not become physically incorporated into the processed article. 4/3/51.


260.0040 "Neutrigan" used in the tanning of leather does not substantially become a part of the finished leather and, as such, is a manufacturing aid subject to sales tax. 2/18/55.


260.0060 Salt used in tanning hides is not purchased for resale, being largely removed in the tanning process. 7/17/57.


260.0080 Santotan KR is a basic chrome sulphate used in the tanning of leather and becomes a component part thereof which may be purchased ex-tax for purpose of resale. 6/26/53.


260.0090 Tanasol PW and Nopco 1525. "Tanasol PW", a synthetic tannin (syntan), incorporated in tanned leather and may be purchased by the tanner for resale. "Nopco 1525," an oil emulsifier used to degrease the leather, is a manufacturing aid, the sale of which to the tanner is subject to sales tax. 8/24/72.