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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 440.1240

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1240

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1240 Hydrochloric Acid. Where HCl is purchased, used first to extract a product, and then used in the manufacture of cattle feed, it cannot be purchased ex-tax for resale. 4/28/64.