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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 440.0000 Property Used in Manufacturing > Annotation 440.2660

Sales and Use Tax Annotations


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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.2660

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.2660 Chills. "Chills," used to fill what would otherwise be voids due to shrinkage on the inside of castings, are purchased to become a component part of the finished product and may, therefore, be purchased without sales tax for resale purposes. 12/14/54.