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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 440.2600

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.2600 Calcium Silicon. The use of calcium silicon in the electro-steel process to improve ductility and to change inclusion type results in a substantial incorporation of such material into the manufactured article, and hence, may be purchased ex-tax for resale purposes. 5/10/56.