Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526 (View entire section)
(a) ASSEMBLY, DISASSEMBLY AND REASSEMBLY
- 435.0020 Assembling
- 435.0038 Assembly of Electronic Kits and Repair of Electronic Equipment.
- 435.0040 Assembly of Furniture—Fabrication, etc.
- 435.0060 Bolting and Assembly Shelving.
- 435.0080 Charges for Delivery, Assembly, and Reconfiguration.
- 435.0100 Dismantling.
- 435.0120 Engineering Services.
- 435.0122 Fabrication.
- 435.0123 Fabrication Labor.
- 435.0130 Iridium.
- 435.0138 Platinum.
- 435.0140 Reassembling Tangible Personal Property That Has Been Previously Assembled.
- 435.0143 Reassembly.
- 435.0144 Repair vs. Fabrication.
- 435.0144.750 Salvaging of Raw Materials.
- 435.0145 Shelving.
- 435.0150 Tapes and Reels.
- 435.0152 Television Filming Sets.
(b) REPAIRING, RECONDITIONING AND INSTALLATION DISTINGUISHED
- 435.0160 Aircraft—Conversion Work.
- 435.0180 Altering and Repairing Rugs.
- 435.0220 Binding, Serging and Sewing of Carpeting.
- 435.0240 Bodies and Chassis.
- 435.0250 Diamond Cutting.
- 435.0260 Heat Treatment of Customer's Material.
- 435.0280 Hemstitching and Buttonholing
- 435.0300 Microfilm.
- 435.0320 Neon Signs.
- 435.0340 Neon Signs.
- 435.0360 Perforated Liners of Oil Wells.
- 435.0380 Pipe.
- 435.0400 Pipe.
- 435.0418 Sale and Conversion of Used/New Bus to Motorhome.
- 435.0420 Shoes.
- 435.0440 Tank Truck, Creation of, as Fabrication or Repair.
(c) MISCELLANEOUS OPERATIONS
- 435.0478 Adaption of Stock Cars to Racing Cars.
- 435.0479 Alteration of a New Product.
- 435.0479.125 Alteration and Repair of Dies.
- 435.0480 Alterations.
- 435.0500 Batching.
- 435.0505 Blending
- 435.0509 Blocking Sweater Parts
- 435.0520 Calibrating and Sealing Trailer
- 435.0527 Calligraphy.
- 435.0540 Canning Service.
- 435.0560 Canvas Gang Plank Curtains.
- 435.0580 Change in Copy.
- 435.0583 Charges by a Carpet Retailer.
- 435.0584 Colorways for Fabric Designs.
- 435.0585 Computer Additions.
- 435.0595 Conversion of Black and White Video Tape.
- 435.0600 Core Samples.
- 435.0620 Crushing.
- 435.0640 Custom Airplane Interiors and Equipment
- 435.0650 Cutting Lumber.
- 435.0655 Cutting or Punching Printed Paper.
- 435.0700 Cutting of Slots
- 435.0712 Die Alterations.
- 435.0717 Drawings of Jewelry Design and Wax Models.
- 435.0720. Drilling Holes in Bowling Balls.
- 435.0740 Drying of Lumber.
- 435.0755 Embroidering Used Clothing.
- 435.0760 Engraving of Bronze Panels.
- 435.0780 Engraving of Double Urn.
- 435.0800 Engraving of Jewelry.
- 435.0820 Experimental Street Sweeper.
- 435.0821 Exposing Raw Film Stock.
- 435.0822 Fabrication
- 435.0827 Falling Trees and Cutting Into Firewood.
- 435.0830 Fingerprinting.
- 435.0834 Fingerprinting—Construction of a Mathematical Model.
- 435.0840 Fireproofing
- 435.0860 Firing of Ceramics or China
- 435.0870 Fitting Charges—Picture Frames.
- 435.0874 Folding Wiping Cloths.
- 435.0880 Handcarving of Stock of New Gun
- 435.0885 Hand Lettering.
- 435.0900 Handling Charges.
- 435.0918 Heat-Treating.
- 435.0920 "Heat-Treating" New Pieces of Metal
- 435.0930 Irradiation of Property.
- 435.0940 Knurling and Sizing of Pistons—Fabricating
- 435.0960 Lacquering
- 435.0980 Laminac Process.
- 435.1000 Laminating.
- 435.1010 Lettering on Trucks.
- 435.1020 Library Services.
- 435.1040 Map Mounting.
- 435.1050 Meat Processors and Locker Plants.
- 435.1056 Microscope Slides
- 435.1060 Mixing.
- 435.1065 Mixing of Cement and Hazardous Waste.
- 435.1070 Modification of New Equipment.
- 435.1080 Mounting Gun Scope.
- 435.1100 Mounting Transparencies in Cardboard Mounts
- 435.1120 Musical Arrangements.
- 435.1130 Negative Retouching.
- 435.1140 Optical Coating.
- 435.1160 Packaging.
- 435.1166 Painting Murals on Vehicles.
- 435.1180 Perforating of Casing
- 435.1200 Planing and Ripping Lumber
- 435.1220 Plating Charges.
- 435.1223 Platinum Catalyst.
- 435.1224 Platinum Catalyst.
- 435.1227 Platinum Corporate Pool.
- 435.1240 Printing and Hand Painting of Textiles
- 435.1260 Printing and Inscribing—High School Diplomas.
- 435.1263 Processing Green Waste.
- 435.1266 Processing of Scrap Dental Gold.
- 435.1270 Producing, Fabricating, etc.—Gamma Ray Exposure.
- 435.1280 Purification of Beeswax.
- 435.1300 Quilting
- 435.1320 Rebuilding and Enlarging.
- 435.1340 Rebuilding Batteries.
- 435.1360 Recovering and Refining Metals.
- 435.1363 Refining Crude Oil
- 435.1363.200 Regrooving Pipe.
- 435.1364 Rekeying Locks.
- 435.1365 Removing Lacquer and Polishing a New Article.
- 435.1380 Rental of Road Base Mixing Machine.
- 435.1384 Reprocessing Paint.
- 435.1390 Rock Crushing.
- 435.1400 Roto Blasting
- 435.1440 Sample Garment.
- 435.1460 Screening and Separating of Rock.
- 435.1477 Shoe Alterations.
- 435.1480 Shoes.
- 435.1500 Shirring of New Drapes,
- 435.1520 Ski Bindings.
- 435.1540 Slitting and Sheering Steel
- 435.1580 Steel.
- 435.1600 Steel.
- 435.1620 Stones.
- 435.1640 Styling of Wigs.
- 435.1650 Supervision.
- 435.1655 Tank Production.
- 435.1660 Tanning of Hides
- 435.1666 "Tape Reel."
- 435.1680 Television Sets.
- 435.1700 Tennis Rackets.
- 435.1720 Test Bars.
- 435.1726 Transfer of Exposed Film.
- 435.1730 Transfer of Information from One Tape to Four Others.
- 435.1740 Trophy—Engraving on.
- 435.1743 Vehicle Window Tinting.
- 435.1745 Video Tape.
- 435.1747 Video Transfer.
- 435.1760 Fabric Purchased to Make a Suit.