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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 440.0540

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0540

(a) Manufacturing Aids

(6) Food and Beverage Processing

440.0540 Corn Starch. Molding starch, composed principally of corn starch and used in the manufacture of candy, does not become an ingredient of the candy and is a manufacturing aid subject to tax. 7/26/55.