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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 440.1260

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.1260

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.1260 Hydrochloric Acid—First Taxable Use. The sale of HCl for use in the manufacture of monosodium glutamate is a retail sale and subject to tax, even though subsequent to such use it is incorporated into cattle feed which is sold. 9/14/64.