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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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440.0000 Property Used in Manufacturing—Regulation 1525
Annotation 440.3380
(b) Property Becoming Component Part of Finished Product
(4) Miscellaneous Specific Components
440.3380 Rotogravure Modifier. A vehicle modifier added to gravure inks in rotogravure printing substantially remains a component part of the finished printed material and as such, may be purchased tax-exempt as a sale for resale. 4/22/55.