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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 440.0600

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0600

(a) Manufacturing Aids

(6) Food and Beverage Processing

440.0600 "Pectinol." "Pectinol" used in a manufacturing process involving fruit juices is a manufacturing aid consumed in such manufacturing process, and is subject to tax. 10/30/56.