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 435.0479

(c) MISCELLANEOUS OPERATIONS

435.0479 Alteration of a New Product. Alteration of a new product to meet its final performance specification is fabrication and the charge for such fabrication is subject to tax under Regulation 1526. 1/26/90.