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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 440.0000 Property Used in Manufacturing > Annotation 440.0055

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0055

(a) Manufacturing Aids

(1) In General

440.0055 Potassium Permanganate—Water Treatment Plant. Potassium Permanganate, which is used in water treatment plants, is removed as part of the plant sludge after serving its purpose. Thus, this product is a manufacturing aid the sale or use of which is subject to tax. 8/14/72.