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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 440.3200

Sales and Use Tax Annotations


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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.3200

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.3200 Metallic Salts. Silver cyanide, copper cyanide, zinc cyanide and other metal salts used in electroplating become part of the finished product and as such, may be purchased ex-tax for resale. 7/17/56.