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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 440.1180

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1180

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1180 Fusel Oil. Fusel oil purchased for use as an anti-foam agent in the pumping over and recirculation of a finished coating solution are used as a manufacturing aid and hence consumed by the user. 5/26/54.