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
435.0340 Neon Signs. Labor of bending glass tubing, exhausting the air, and filling with gas is fabrication labor, rather than repair labor. Attaching electrical contacts is also fabrication labor if it is part of fabricating repair parts such as tubing. On the other hand, merely attaching the tubing to the sign is repair labor. 7/22/52.