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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
P
440.0000 Property Used in Manufacturing—Regulation 1525
Annotation 440.1470
(a) Manufacturing Aids
(7) Miscellaneous Specific Aids
440.1470 Peptide and Antibody Manufacture. A taxpayer manufactures peptides by solid phase synthesis. A catalyst is used to couple the various amino acids into peptide chains. The peptides are washed with mixtures of solvents such as methylene chloride and methanol. The peptides are then purified, freeze dried, and packaged for sale. The taxpayer also produces antibodies to peptides by injecting rabbits, guinea pigs, and rats with peptides. Blood is withdrawn from the animals and the antibodies are isolated, purified, and sold.
Even if some portion of the catalysts, solvents, and carriers remain in the finished products, there is no indication that such presence has any beneficial effect on the final product. These items are manufacturing aids and may not be purchased for resale. 5/4/94.