Conn. Agencies Regs. § 12-426-19 - Textile finishers and dyers

Current through March 4, 2022

(a) The tax does not apply to sales of dyestuffs, finishing materials and the following chemicals to textile printers, dyers, finishers, materials and bleachers. The following chemicals are a necessary component in textile printing, dyeing, finishing, mercerizing and bleaching to such an extent that they are deemed to become a component part of the fabric: Dyes (including pigments used for coloring), printing gums, sodium hydroxide, sodium hyperchlorite, hydrogen peroxide, sodium hydrosulphite, glycerine, acetic acid, sodium bichromate, sodium bisulphite, hydrochloric acid, potassium carbonate, catalite, diastafor, textile finishing materials. Acetic acid and hydrochloric acid are also used as souring agents and when so used, they will not be considered as having been purchased for resale. Sodium hydrosulphite is sometimes used for stripping, i.e., the removal of color for reprocessing purposes. When so used, it will not be considered as having been purchased for resale.
(b) When a textile printer, dyer, finisher, mercerized or bleacher has purchased these chemicals under resale certificates, he will be required to pay the sales or use tax on the cost of the total amount purchased unless he keeps accurate records showing the respective amounts used in each process.
(c) Other chemicals than those listed which are used in a manner comparable to those which are listed may also be regarded as being purchased by such textile printer, dyer, finisher, materials and bleacher for the purpose of resale. All chemicals, however, which are not listed above and which are not used in a manner comparable to those which are listed, shall be regarded as being purchased by textile printers, dyers, finishers, materials and bleachers for their own consumption rather than for the purpose of resale. Included among the products which are commonly used by textile printers, dyers, finishers, materials and bleachers, and which should not be purchased for resale since they are for consumption or use, and the sales or use tax should be paid on all such purchases, are the following: Soap, deceresol, tergitol, alkinol, sodium sulphate, nekal, sodium chloride, sulphuric acid, alcohol, peregal, carbon tetrachloride, turpentine.

Notes

Conn. Agencies Regs. § 12-426-19

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