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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 440.2095

(b) Property Becoming Component Part of Finished Product

(2) Food, Beverages

440.2095 Phosphoric Acid Used in Manufacture of Beer. Phosphoric acid when purchased as an ingredient of beer to be resold may be purchased for resale. 2/1/89.