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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1330

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1330 Lignin and Potash. Both of these chemicals are used in the manufacturing of wallboard. Lignin retards setting and also assists in the penetration of the slurry into the paper. Potash accelerates the final setting of the gypsum.

Since these properties enhance the manufacturing process so that a higher quality wallboard can be produced, they are manufacturing aids and their use is subject to tax. 4/13/93.