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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 440.3600

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.3600 Vehicle Modifiers. The sale of vehicle modifiers used in rotogravure printing is considered a sale for resale when substantially all of such modifier remains in the ink and is therefore sold along with the sale of the printed matter. 11/9/55.