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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 440.1740
(a) Manufacturing Aids
(7) Miscellaneous Specific Aids
440.1740 Steel Balls Used to Grind Sand. Forged steel balls are used in a ball mill to grind silica sand to a desired fineness. The sand becomes incorporated into a finished product which you sell. In the course of the grinding the balls wear out and all of the steel from the balls eventually becomes a part of the product.
The steel balls are purchased for the purpose of using them in manufacturing processes and not primarily for the purpose of incorporating iron into a finished product. Accordingly, the sale of the steel balls is a retail sale and subject to sales tax. 5/16/52.