Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(b) REPAIRING, RECONDITIONING AND INSTALLATION DISTINGUISHED
435.0180 Altering and Repairing Rugs. Merely reducing the size of a rug is not a taxable fabrication. But making two rugs out of one or one rug out of two is a taxable fabrication.
When charges for fabrication are taxable, charges for cleaning, finishing edges, and removing or adding fringe are also taxable.
When the work is merely the repair or reconditioning of a rug, none of such charges is taxable. 6/2/53.