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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 440.3000

Sales and Use Tax Annotations


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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.3000

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.3000 Hydrogen, Oxygen, and Butane Gases, sales of, to manufacturer, used in fusing glass in manufacturing "nitrogen filled" thermometers, are taxable retail sales. Sales of nitrogen, however, to be used as ingredient are exempt. 8/1/51.