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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 440.0120
(a) Manufacturing Aids
(2) Thinners, Solvents, Reducers, Carriers
440.0120 Ink Thinner. Sale of ink thinner to printers is subject to sales tax if the thinner evaporates from the paper and is therefore not resold with the paper. 10/19/53.