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 435.0160

(b) REPAIRING, RECONDITIONING AND INSTALLATION DISTINGUISHED

See also Installing, Repairing, Reconditioning in General. Bookbinding, see also Miscellaneous Repair Operations.

435.0160 Aircraft—Conversion Work. The conversion of a piston-type aircraft to a jet aircraft is not extensive change which would be considered as manufacture or fabrication of a new aircraft. It is a repair, reconditioning or modification of an existing aircraft and tax applies to the sale price of parts and materials used in the conversion. 9/21/65.