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BTLG Table of Contents > Sales and Use Tax Annotations > P > 440.0000 Property Used in Manufacturing > Annotation 440.1926

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P

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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1926

(b) Property Becoming Component Part of Finished Product

(2) Food, Beverages

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440.1926 Beer Brewing. Ingredients used in the brew to obviate cloudiness in chilled beer or to improve the foaming qualities of the beer may be purchased for resale even though they are largely precipitated or filtered out. Examples are:

Chemicals added to brew water to improve the taste of the beer may be purchased for resale. Examples are:

Ingredients which are food products in themselves are not subject to tax. Examples are grains, hops, juniper berries and malt, as well as enzymes.

Products used to clarify the beer are manufacturing aids and subject to tax. Examples are:

Bung tins, filter asbestos, filter mass, pitch for barrel repair, returnable containers and revenue stamp protectors are not regarded as containers. Paper bottle wrappers, wooden plugs, and tap corks may be purchased for resale. 1/1/50; 5/29/96.