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 435.0320

(b) REPAIRING, RECONDITIONING AND INSTALLATION DISTINGUISHED

435.0320 Neon Signs. If repair of a neon sign involves merely replacing an electrode in the tube and repumping the tube with gas, the labor charges would not be subject to tax. However, if it was necessary to replace a complete tube involving cutting tube to length, bending, placing electrodes, pumping with gas, and sealing the new tube, would constitute the sale of a completed tube. The labor charges in connection therewith would be taxable fabrication labor rather than exempt repair labor. 11/17/54.