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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 440.2860

Sales and Use Tax Annotations


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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.2860

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.2860 Fuel Oil Used in Treatment of Timber. Fuel oil utilized in the treatment of timber and poles serves as a waterproofing agent and becomes part of the finished product. Under these circumstances, the fuel oil is purchased for resale and is not subject to tax. 2/16/53.