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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 440.0180

(a) Manufacturing Aids

(2) Thinners, Solvents, Reducers, Carriers

440.1890 Paint Thinner. Sales of paint thinner to manufacturers who mix the same with paint solids and apply to articles being manufactured, are not sales for resale and are taxable. The thinner is generally lost by evaporation before the painted article is sold. 3/30/53.