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 435.0400

(b) REPAIRING, RECONDITIONING AND INSTALLATION DISTINGUISHED

435.0400 Pipe. Application of somastic coating makes such a change in the characteristics of pipe that even its application to used pipe would result in a product quite different from new pipe. In other words, it would add valuable qualities not present in new pipe, and thus results in more than mere repair or reconditioning. If other types of coating have the same result, the application of the tax should be the same. 10/2/53.