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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.3180

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.3180 Lupersol Delta—Manufacturers, Producers and Processors. Lupersol Delta, a mixture of 60 percent methyl ethyl ketone peroxide in dimethyl phthalate, is an oxidizing agent used as a "catalyst" or hardener for liquid synthetic resins. The sale thereof to a manufacturer of plastic boats for such purpose is a sale for resale. 7/20/67.