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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 440.1840

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1840 Wood Pulp Products. Although sodium silicate, epsom salts, trisodium phosphate and Versenes 80 are combined with hydrogen peroxide, they act as peroxide stabilizers before and during the manufacturing process and only incidentally remain in the finished product, and may not be purchased for resale. 7/28/65.