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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 440.1900

(b) Property Becoming Component Part of Finished Product

(2) Food, Beverages

440.1900 Ammonium Products. Sales of ammonium carbonate and bicarbonate to bakeries for use as leavening agents qualify as exempt sales. 1/11/63.