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 435.0120

(a) ASSEMBLY, DISASSEMBLY AND REASSEMBLY

435.0120 Engineering Services. Charges for engineering services at the site of installation of equipment necessitated by the bolting of sections of the equipment together prior to its being affixed to the floor, constitutes assembly or fabrication rather than installation, and should be included in the measure of the tax. 8/31/53.