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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 440.3420

Sales and Use Tax Annotations


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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.3420

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.3420 Sodium Bicarbonate Used in Sponge Rubber. Sodium bicarbonate purchased by the manufacturers of sponge rubber padding is exempt inasmuch as its principal purpose in the manufacturing process is to impart resiliency to the padding 1/4/62.