Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
415.0112 Maquilladora. A maquilladora is a corporation organized under Mexican law that is owned by an American business. Typically, the American business will ship raw materials to the maquilladora which will process the raw materials and ship the final product back to the American business.
As a separate corporation, the maquilladora is a person separate from the American owner. The sales and use tax applies to transactions between the two as it would between any other separate entities. 4/20/87; 9/22/93.