Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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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.