Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(c) MISCELLANEOUS REPAIRS
315.0920 Welding. In the manufacture of pipe by electric welding, a flux is used on the weld which becomes waste slag. A process has been developed to return this slag to its original form by heating and crushing. Each manufacturer's lot of slag will be kept as a separate unit without mixing it with any other lot. No material is added. The charge made for this work constitutes reconditioning not subject to sales tax. Under Regulation 1546, however, if there were any commingling of different customer's lots of slag, the tax would apply. 11/17/54.