Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

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

Annotation 435.0144.750

(a) ASSEMBLY, DISASSEMBLY AND REASSEMBLY

435.0144.750 Salvaging of Raw Materials. The process of melting down wire furnished by a customer and the drawing of new wire from copper castings is a fabrication process. This is the salvaging of raw material and the manufacture of a new product. If the process involves only the heating of the wire furnished by the customer to drive off impurities and to recondition the wire, this operation is a repair transaction. 10/28/91.