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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 440.0660

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0660

(a) Manufacturing Aids

(6) Food and Beverage Processing

440.0660 Salt Used for Cooling Fruit. Salt used in cooling fruit during shipment in interstate commerce may not be purchased under a resale certificate as ice may in similar circumstances, since the exemption afforded ice used in shipping or packing is statutory. 7/3/62.