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
(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.