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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 440.1050

Sales and Use Tax Annotations


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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1050

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1050. Cyclohexanone. The chemical Cyclohexanone utilized as a solvent and dispersal agent in the manufacture of magnetic tape is a taxable manufacturing aid notwithstanding that each repeated use of the chemical may result in the incorporation of about one percent of the property. 7/11/74.