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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 440.0640

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0640

(a) Manufacturing Aids

(6) Food and Beverage Processing

440.0640 Salt and Lye. The sale or use of salt used for preserving olives before processing and the sale or use of lye used in processing olives are taxable. The sale or use of the final salt brine is exempt if the brine remains with the olives when they are sold. 11/9/55. (Am. 2005–2).