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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.2780

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.2780 Etching Zinc Reducer. Etching zinc chromate primer reducer used in painting galvanized sheet becomes a part of the finished product and may be purchased ex-tax for resale. 4/8/55.