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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 440.0680

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0680

(a) Manufacturing Aids

(6) Food and Beverage Processing

440.0680 Salt Used in Grading Vegetables. Salt used in the business of grading peas and beans for food processing and packing is a manufacturing aid and subject to tax. 3/16/55.