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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 440.1420

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1420

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1420 Offset Prevention. The sale of a powder to printers for use as a spray to prevent wet ink from offsetting, is a retail sale and subject to tax. 2/18/54.