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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 440.2940

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.2940 Glue Ingredients and Veneer Tape Used in Manufacture of Plywood. Glue ingredients and veneer tape used in the manufacture of plywood are a component part of the end product which is sold, rather than manufacturing aids. 8/5/64.