Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 435.0260

(b) REPAIRING, RECONDITIONING AND INSTALLATION DISTINGUISHED

435.0260 Heat Treatment of Customer's Material. Charges for heat treating of customer furnished dies which involves merely repair and maintenance are not subject to tax. However, if there is a substantial change in the pattern cut by the altered die, so that it is fitted for a new and different use, the charge is taxable as a fabrication or processing. 4/9/57.