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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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440.0000 Property Used in Manufacturing—Regulation 1525
Annotation 440.0100
(a) Manufacturing Aids
(2) Thinners, Solvents, Reducers, Carriers
440.0100 Anhydrous Filmcol (alcohol) used in thinning white ink which is applied to the back of carbon paper which evaporates soon after the ink is applied to the paper is regarded as consumed rather than resold with the carbon paper. 3/26/52.