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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
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440.0000 Property Used in Manufacturing—Regulation 1525
Annotation 440.1360
(a) Manufacturing Aids
(7) Miscellaneous Specific Aids
440.1360 Lubricants. Zinc stearate and wax, purchased by a ceramics manufacturer for use as external lubricants in the manufacture of articles produced by molding, improve the flow of the material being molded and facilitate the removal of the article from the mold. Zinc stearate and wax purchased for such purpose are purchased for use as manufacturing aids. Sales of such materials to a ceramics manufacturer for such use are taxable retail sales. 8/13/64.