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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 440.1040

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1040

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1040 Crude Oil. Ethylene oxide, propylene oxide and propylene sulfonate used in manufacturing demulsifying agents which are used for removing water from crude oil are taxable as manufacturing aids, even though they may incidentally become physically incorporated into the crude oil. 4/7/67.