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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 440.2980

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.2980 Grinding Aids. "T.D.A.," a grinding aid added to cement, becomes a component part of the finished product, and accordingly may be purchased ex tax for resale. 1/4/55.