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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 440.1500
(a) Manufacturing Aids
(7) Miscellaneous Specific Aids
440.1500 Phosphoric and Sulphuric Acids. These acids, used in a process known as "anodizing" aluminum, are primarily used as electrolytes, acting in the nature of a catalyst, and do not become a component part of the aluminum objects that are processed. The processor is accordingly the consumer of such acids and subject to tax thereon. 4/24/57.