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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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440.0000 Property Used in Manufacturing—Regulation 1525
Annotation 440.1105
(a) Manufacturing Aids
(7) Miscellaneous Specific Aids
440.1105 Flourspar. Flourspar (calcium fluoride) is added to raw cement mixes during manufacturing to facilitate clinkering. It lowers the temperature at which liquid is formed and thus reduces the clinkering temperature; however, its presence has no beneficial effect on the cement. Flourspar is a manufacturing aid and its sale to a cement manufacturer is a taxable retail sale. 3/13/81.