Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526

Annotation 435.0038

(a) ASSEMBLY, DISASSEMBLY AND REASSEMBLY

435.0038 Assembly of Electronic Kits and Repair of Electronic Equipment. The assembly of an electronic kit for a consumer who furnishes the kit constitutes the completion of the manufacture of the electronic item. Charges for this assembly labor are taxable.

The providing of labor on previously assembled and already used electronic items which restores the item to its original condition for its original use is not taxable. 12/7/93.