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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 440.1000

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1000

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1000 Cleaners, purchased for use in preparing metal parts surfaces prior to rust-proofing, do not become incorporated in product; tax therefore applies to sale of cleaner to user. 4/25/51.