Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526

Annotation 435.0505

(c) MISCELLANEOUS OPERATIONS

435.0505 Blending. Blending petroleum products is an operation which results in the production or creation of tangible personal property pursuant to Regulation 1526. Such charges are includable in the measure of tax even if the blending occurred after the sale of the constituent product parts. 3/15/91.