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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 440.0109

(a) Manufacturing Aids

(2) Thinners, Solvents, Reducers, Carriers

440.0109 Cyanides. Silver cyanide, copper cyanide, zinc cyanide and similar metal salts are used in electroplating. The ions in the metallic salt become plated on the finished product to be sold, and, thus, may be purchased for resale. 7/17/56.