Laws, Regulations and Annotations

(a) Manufacturing Aids

(1) In General

• 440.0010 Application of Tax
• 440.0020 Basic Application of Tax
• 440.0040 Basic Application of Tax—Purchasing as Agent or for Resale—Evidence
• 440.0045 Basic Principles in Determining Purpose for Purchase
• 440.0046 Drawings of Jewelry Design and Wax Models
• 440.0046.500 Fungicide Removed During Manufacturing
• 440.0047 Government Royalty Crude
• 440.0049 Manufacturing Aids
• 440.0052 Methylene Chloride
• 440.0054 Passage of Title to Tooling
• 440.0055 Potassium Permanganate—Water Treatment Plant
• 440.0055.140 Property Purchased for Resale or Use in Manufacturing
• 440.0055.200 Protective Covers
• 440.0056 Resold Prior to Use—Resale Certificates
• 440.0058 Title to Tooling
• 440.0059 Tooling
• 440.0060 Total Manufacturing Process—Gasoline Distillate

(2) Thinners, Solvents, Reducers, Carriers

• 440.0075 Acetone
• 440.0080 Alcohol
• 440.0100 Anhydrous Filmcol
• 440.0103 Benzol
• 440.0109 Cyanides
• 440.0110 Cyclohexanon
• 440.0120 Ink Thinner
• 440.0134 Light Crude Oil—Diluting Medium
• 440.0140 Methyl Ethyl and Methyl Isobutyl Ketones and Trichlorethane
• 440.0160 Methyl Ethyl and Methyl Isobutyl Ketones and Trichlorethane
• 440.0163 Normal Methyl Pyrrolidine (NMP)
• 440.0165 Packing Material—Title Passage
• 440.0180 Paint Thinner
• 440.0200 Paint Thinner, Abrasives, Cleaning Compounds, and Masking Tapes,
• 440.0225 Rubber Cement
• 440.0240 Thinner
• 440.0241 Thinning Solvent—Photoplate Manufacturing
• 440.0243 Tooling Supplied by Customer

(3) Matrices, Molds, Models

• 440.0260 Lace
• 440.0270 Markers
• 440.0280 Matrix Material and Resin Powder
• 440.0300 Mold for Castings
• 440.0340 Molds and Dies—Title
• 440.0360 Wax Models

(4) Paper Products; Explosives—Chemicals Used In Manufacture Of

• 440.0380 Explosives
• 440.0395 Newsprint Manufacture
• 440.0400 Paper Products

(5) Textiles—Chemicals Used In Dyeing Of

• 440.0415 Chemical Consumed in Fabric Dyeing
• 440.0425 Chemkar 211F
• 440.0430 Cleaning Agents Purchased by Textile Processors
• 440.0440 Dyeing of Cloth
• 440.0460 Wetting Agents

(6) Food and Beverage Processing

• 440.0480 Aluminum Foil Potato Wrap
• 440.0484 Aluminum Sulfate—Processing Sugar Pulp
• 440.0500 Charred Oak Barrels
• 440.0520 CO2 Gas
• 440.0521 CO2 Gas
• 440.0522 CO2 Gas
• 440.0523 CO2 Gas
• 440.0540 Corn Starch
• 440.0550 Fruit Processing—Calcium Hydroxide and Calcium Chloride
• 440.0560 Ice, Used in Manufacturing Luncheon Meat
• 440.0580 Nitrogen
• 440.0600 "Pectinol"
• 440.0620 Petroleum Sulfonates
• 440.0626 Potato Sprout Inhibitors
• 440.0630 "Produce Wash"
• 440.0640 Salt and Lye

• 440.0660 Salt Used for Cooling Fruit
• 440.0680 Salt Used in Grading Vegetables
• 440.0700 Soda Ash, Borax, Fungicides
• 440.0710 Sprout—Nip A and Sprout Nip Emulsifiable Concentrate
• 440.0720 Sulphur
• 440.0735 Transfer Paper
• 440.0760 Wax
• 440.0775 Wood Used in Curing Meats

(7) Miscellaneous Specific Aids

• 440.0798 Abrasive Pads—Ophthalmic
• 440.0800 Activated Charcoal Used in Rectifying Grain Alcohol
• 440.0820 Activating Solution Used in Shoe Manufacturing
• 440.0840 Aluminum
• 440.0860 Aluminum—Used in Steel Manufacture
• 440.0866 Ammonia, Sulfuric Acid and Caustic Soda Used to Manufacture Cracking Catalysts for the Petroleum Industry
• 440.0880 Ansol PR Used to Achieve an Adhesive Seal
• 440.0887 Artwork for Silk Screening
• 440.0900 Bleaches
• 440.0920 Bleaches
• 440.0940 Blowing Agents and Catalysts
• 440.0950 Celluloid Tapes and Reels as Containers
• 440.0960 Chaplets
• 440.0980 Chaplets and Cleaners, Nails
• 440.0988 Chemicals Used in Conversion Coatings for Steel
• 440.1000 Cleaners
• 440.1015 Coal (Fly Ash) Used in Manufacturing of Cement
• 440.1020 Coke
• 440.1040 Crude Oil
• 440.1045 Crude Oil—Chemical E-4161
• 440.1050. Cyclohexanone
• 440.1055 Degreasing Agents
• 440.1060 Deobase
• 440.1080 Electroplating
• 440.1090 Emulsion Breakers
• 440.1085 Electroplating
• 440.1095 Film and Negatives Used to Produce Sample Prints
• 440.1105 Flourspar
• 440.1121 Flux
• 440.1140 Flux, Lead and Wire-Drawing Compounds as Manufacturing Aids
• 440.1160 Fuel Oil
• 440.1180 Fusel Oil
• 440.1200 Galvanizing Process—Chemicals Used in
• 440.1220 Garnet Paper
• 440.1230 Gypsum
• 440.1234 Gypsum for Wallboards
• 440.1237 Hormone Rooting Powder and Liquid
• 440.1240 Hydrochloric Acid
• 440.1260 Hydrochloric Acid—First Taxable Use
• 440.1280 Hydrogen, Oxygen, and Butane Gases
• 440.1300 Iron Rods and Bars
• 440.1320 Kerosene
• 440.1330 Lignin and Potash
• 440.1340 Lubricants
• 440.1360 Lubricants
• 440.1380 Lumber Treatment
• 440.1420 Offset Prevention
• 440.1440 Oil for Flushing Wells
• 440.1460 Paper Pulp
• 440.1470 Peptide and Antibody Manufacture
• 440.1480 Peroxides
• 440.1485 Petroleum Coke
• 440.1500 Phosphoric and Sulphuric Acids
• 440.1520 Plastic Coatings
• 440.1540 Plating
• 440.1560 Plywood Manufacture
• 440.1580 Polyurethane Foam
• 440.1595 Property Used in Manufacturing—Negatives, etc
• 440.1600 Protein Injections
• 440.1605 Pump Aids
• 440.1620 Sand Used in Preparation of Surfaces for Painting
• 440.1660 Soap Used in Manufacturing
• 440.1662 Soap Used in Manufacturing as a Foamer

• 440.1668 Soap Used in Manufacturing Latex Foam Rubber Backing
• 440.1676 Sodium Hydroxide and Sulfuric Acid Used in Manufacturing Filters
• 440.1680 Sodium Silicate Used in Paper Production
• 440.1700 Spring Mist Spray Applied to Drapes
• 440.1720 Stakes—Ties and Fasteners
• 440.1740 Steel Balls Used to Grind Sand
• 440.1760 Steel Oxidizing Agents
• 440.1780 Sulphuric Acid
• 440.1800 Sulphuric Acid
• 440.1820 Talc
• 440.1840 Wood Pulp Products
• 440.1848 Chemicals Used in Manufacturing Cracking Catalysts

(b) Property Becoming Component Part of Finished Product

(1) In General

• 440.1851 Aircraft Kit
• 440.1852 Carrier Gases/Dopants
• 440.1853 Determining Factors
• 440.1854 Drill-Align Panels (Etched Panels)
• 440.1880 Incorporation into Finished Product
• 440.1890 Manufacturer of Prescription Medicine
• 440.1893 Medical Products—Commercial Fermentation Process
• 440.1894 New Wine Oak Barrels—Retroactive Effect
• 440.1895 Solvents Used in Microfilm Manufacture
• 440.1896 Toner
• 440.1897 Transfer Film

(2) Food, Beverages

• 440.1900 Ammonium Products
• 440.1920 Bakery Dough Improvers
• 440.1926 Beer Brewing
• 440.1940 CO2 Gas
• 440.1960 Caustic Soda
• 440.1963 Chemicals Used in Manufacture of Bakers Yeast
• 440.1980 Ice Used in Manufacturing Luncheon Meat
• 440.2000 Ketlube Used in Manufacturing Candy
• 440.2020 "Liquid Smoke"
• 440.2027 Liquors
• 440.2040 Molasses Used in Manufacturing of Yeast
• 440.2080 Nitrogen Gas for Packing
• 440.2088 Oak Barrel Inserts/Oak Chips—Wine Making
• 440.2095 Phosphoric Acid Used in Manufacture of Beer
• 440.2100 Phosphoric Acid Used in the Manufacture of Yeast
• 440.2120 Potassium Meta Bisulfite
• 440.2140 Curing Salt
• 440.2150 Salt Cake and Soda Ash Used in the Manufacture of Safety Glass
• 440.2181 Salt Used in Tanning Hides
• 440.2200 Sodium Bisulfite
• 440.2220 Sodium Hexametaphosphate Used in Treating Water, Manufacturers, Producers, and Processors of
• 440.2240 Talc
• 440.2260 Whipped Cream Chargers

(3) Water Treatment And Purification—Ice

• 440.2320 Ammonium Chloride Used in Making Ice
• 440.2340 Caustic Soda (Sodium Hydroxide) Used in Treating Water
• 440.2440 Potassium Metabisulphite Used in Wine Preservation
• 440.2460 Sodium Silicofluoride and Quicklime

(4) Miscellaneous Specific Components

• 440.2500 Acetone
• 440.2505 Additives to Wet Concrete
• 440.2516 Ammonia, Sulfuric Acid and Caustic Soda Used to Manufacture Cracking Catalysts for the Petroleum Industry
• 440.2520 Ammonium Hydroxide
• 440.2540 Anhydrous Ammonia
• 440.2570 Blowing Agents—Manufacture of Food Containers
• 440.2580 Borax Anhydrous Dust Used in Making Fiberglass

• 440.2600 Calcium Silicon
• 440.2620 Calcium Silicon
• 440.2640 Case Hardening Compounds
• 440.2648 Chemical Ingredients
• 440.2652 Chemicals Used in Conversion Coatings for Steel
• 440.2660 Chills
• 440.2680 Chromic Acid
• 440.2690 Coal Burned in Kilns to Make Cement
• 440.2700 Color Toners
• 440.2720 Copper Anodes
• 440.2740 Dimethylformamide
• 440.2746 Dual Purpose Usage of Material
• 440.2750 Dycastal
• 440.2760 Electroplating
• 440.2780 Etching Zinc Reducer
• 440.2800 Felting Oil
• 440.2840 Formula 19020-B Synthetic Resin Paint Hardener
• 440.2860 Fuel Oil Used in Treatment of Timber
• 440.2880 Glass
• 440.2888 Glass Manufacturing. Tin Tetrachloride (also described as Stannic Chloride Anhydrous, SnC14
• 440.2920 Glue
• 440.2940 Glue Ingredients and Veneer Tape Used in Manufacture of Plywood
• 440.2960 Grafting Rubber
• 440.2980 Grinding Aids
• 440.2990 Halftones and Photostats
• 440.3000 Hydrogen, Oxygen, and Butane Gases
• 440.3020 Hydropel
• 440.3040 Ink Thinner
• 440.3045 Iron Fines
• 440.3050 Kerosene Distillate
• 440.3060 Lacquer
• 440.3080 Lacquer Thinner
• 440.3115 Lignin Portion of Wood Chip
• 440.3120 Lime and Limestone
• 440.3160 Lumber
• 440.3180 Lupersol Delta—Manufacturers, Producers and Processors
• 440.3190 Materials Used in Formulation Processes
• 440.3194 Materials Used in the "Capping" Step of the Manufacture of Synthetic DNA
• 440.3200 Metallic Salts
• 440.3220 Mixture of Carrier Gas and Dopant
• 440.3230 Newsprint Manufacture
• 440.3240 Organic Catalysts
• 440.3260 Penicillin
• 440.3280 Plastic Coatings
• 440.3320 Plating Parts for Manufacturers—Producers and Processors
• 440.3330 Polane Catalyst
• 440.3340 Polyurethane Foam
• 440.3345 Potassium Compounds Used to Harden Eyeglass Lenses
• 440.3380 Rotogravure Modifier
• 440.3400 Silver Solder Used in Manufacturing Diamond Saws
• 440.3420 Sodium Bicarbonate Used in Sponge Rubber
• 440.3437 Sodium Hydroxide
• 440.3440 Sodium Hypophosphite Used in Electrolysis Nickel Plating
• 440.3460 Sodium Silicate Used in Paper Production
• 440.3470 Spray Hardener
• 440.3480 Sulfuric Acid Used in Production of Aluminum Fluoride
• 440.3500 Surface Preservative
• 440.3520 Toluene, MEK and Nitropropane Used in Manufacturing of Vinyl Sheeting
• 440.3540 Toluene Sulfonic Acid and Butyl Phosphoric Acid Used in Wood Finishing
• 440.3560 Total Manufacturing Process—Gasoline Distillate
• 440.3600 Vehicle Modifiers
• 440.3620 Waxes
• 440.3640 Wax Emulsion
• 440.3660 Welding Rod
• 440.3673 Wine Making—Oak Chips and Innerstaves
• 440.3680 Wood Pulp Products