Laws, Regulations and Annotations

Search

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   


P


440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1140

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1140 Flux, Lead and Wire-Drawing Compounds as Manufacturing Aids. Flux used in coating a base metal with another molten metal reduces the oxidized surface of the base metal, permitting the bonding of both metals. Neither the flux nor its constituents becomes incorporated in the bonded metals to any significant degree.

Molten lead is used as a bath for preheating wire prior to passage through flux and immersion in molten zinc. A small amount of lead adheres to the wire and becomes incorporated in the galvanized coating.

Calcium stearate and grease compounds containing hydrated lime and borax are used as lubricants to facilitate the drawing of wire through dies and to produce various finishes. Pressures developed in drawing cause a certain amount of the drawing compounds to adhere permanently to the wire surfaces.

Such fluxes, lead and wire-drawing compounds are purchased for use in performing manufacturing operations and not for the purpose of incorporating their constituents in finished wire products. Accordingly, sales of such property to a wire manufacturer for such purposes are not sales for resale. 12/29/65.