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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 440.2920

Sales and Use Tax Annotations


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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.2920

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.2920 Glue. A catalyst which becomes a component part of glue utilized in the manufacturing of furniture and remains in the finished product in its entirety, or substantially so, is purchased for resale and the sale is thus not subject to sales tax. 3/22/55.