Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 440.0000 Property Used in Manufacturing > Annotation 440.0520

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   

P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0520

(a) Manufacturing Aids

(6) Food and Beverage Processing

440.0520 CO2 Gas for use in the sale of draft beer is taxable, since the purchaser buys the gas for use in forcing the draft beer through the pipes rather than for the purpose of reselling the gas. 8/7/52.