Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
440.0000 Property Used in Manufacturing—Regulation 1525
Annotation 440.1340
(a) Manufacturing Aids
(7) Miscellaneous Specific Aids
440.1340 Lubricants. A rubber chemical used as a lubricant to facilitate mold release of rubber products such as tires, and which may remain as a film on the finished rubber product, is nevertheless a manufacturing aid purchased primarily for use as a lubricant, and is subject to tax. 3/4/54.