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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 440.1121

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1121

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1121 Flux. Flux used to prevent magnesium from burning during the process of melting magnesium is not purchased for purpose of resale. The sale of the flux is subject to tax. 11/4/42.