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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 440.0160

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0160

(a) Manufacturing Aids

(2) Thinners, Solvents, Reducers, Carriers

440.0160 Methyl Ethyl and Methyl Isobutyl Ketones and Trichlorethane. When the solvents methyl ethyl ketone and isopropyl alcohol are used in the production of phenolic resin, they do not become part of the finished product and are taxable manufacturing aids. 12/16/69.