Chemicals Used For Cleaning In Manufacturing Process Subject To Tax In Missouri

In a recent Missouri Letter Ruling, the state indicated that chemicals used in the manufacturing process do not qualify for a tax exemption. While the chemicals are used to clean parts created in the manufacturing process, they do not become a component of the final product and, therefore, do not fall under the definition of “machinery”, “equipment”, or “parts” which qualify for exemption. (Letter Ruling No. LR3301)

Posted on November 14, 2006