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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 440.1320

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1320

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1320 Kerosene. The use of kerosene as a heating agent in processing products is subject to tax as it is substantially consumed in the process, thus becoming a manufacturing aid. 3/2/56.