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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1820

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1820 Talc. Talc used as an anti-adhesive or lubricant in the manufacture of tires is subject to sales tax as a manufacturing aid. 5/10/56.