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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 440.2700

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.2700

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.2700 Color Toners. Sales of color toners which are applied to furniture by manufacturers and remain on it so as to become a component part of the furniture when sold are exempt. 8/3/65.