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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 440.0120

Sales and Use Tax Annotations


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P

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.