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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0103

(a) Manufacturing Aids

(2) Thinners, Solvents, Reducers, Carriers

440.0103 Benzol. Benzol, as used in the ceramic industry, is generally a solvent and its sales are subject to tax. 7/17/56.