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 435.0250

(b) REPAIRING, RECONDITIONING AND INSTALLATION DISTINGUISHED

435.0250 Diamond Cutting. The recutting of a customer's diamond to eliminate a chip or break constitutes nontaxable refurbishing labor. While tax applies to the charge made for the initial cutting of a diamond, whether the diamond is furnished by the retailer or is furnished by the customer, tax does not apply to labor performed in refurbishing a diamond, when the refurbishing is made necessary by damage to the original cutting. 7/16/91.