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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 440.1680
(a) Manufacturing Aids
(7) Miscellaneous Specific Aids
440.1680 Sodium Silicate Used in Paper Production. Sodium silicate when purchased for use in a paper production process as a source of basic ions for maintaining proper pH is taxable. However, if a substantial amount of the sodium silicate remains in the groundwood pulp and imparts a desired nonabsorbency characteristic, sodium silicate purchased for such purpose may be regarded as purchased for resale. 1/24/66.