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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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440.0000 Property Used in Manufacturing—Regulation 1525
Annotation 440.0140
(a) Manufacturing Aids
(2) Thinners, Solvents, Reducers, Carriers
440.0140 Methyl Ethyl and Methyl Isobutyl Ketones and Trichlorethane. Methyl Ethyl and Methyl Isobutyl ketones are flammable solvents used in applying oxide coating to magnetic tape and Trichlorethane, a non-flammable solvent used for thinning the lubricant which is applied to the oxide coating, are taxable manufacturing aids. 11/15/66.