Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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

Annotation 435.0123

(a) ASSEMBLY, DISASSEMBLY AND REASSEMBLY

435.0123 Fabrication Labor. Under section 6006(b), the term "sale" is defined to include the producing, fabricating, or processing of tangible personal property furnished by a consumer.

Where fabrication labor is performed within California and outside, with delivery to the purchaser taking place inside California and outside California, respectively, California sales tax applies to the California charges, but not to the out-of-state charges, without regard to where payment is tendered. 12/18/95.