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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 440.1060

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1060

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1060 Deobase. The chemical "Deobase" is a manufacturing aid used in process of making soap and its sale to the manufacturer is taxable as a sale for a purpose other than resale. 2/15/57.