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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 440.1020

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1020

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1020 Coke used for melting minerals which are then converted to wool insulation fibers in the manufacture of rock wool, does not become an ingredient of the finished product and hence is taxable as a manufacturing aid. 10/8/54.