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 435.0340

(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.