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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 440.1780

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1780 Sulphuric Acid. The sale of sulphuric acid to a manufacturer and used as a dehydrating agent is a retail sale and subject to tax, even though subsequent to such use it is incorporated into other tangible personal property which is sold. 5/26/55.