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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 440.0710

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0710

(a) Manufacturing Aids

(6) Food and Beverage Processing

440.0710 Sprout—Nip A and Sprout Nip Emulsifiable Concentrate. These products are herbicides which prevent sprouting of potatoes and do not become incorporated into the potatoes. Therefore, the sales of these products to growers and dealers, who apply it to the potatoes, are taxable. 9/20/93.