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 435.0509

(c) MISCELLANEOUS OPERATIONS

435.0509 Blocking Sweater Parts. Charges for blocking sweater parts are taxable whether the blocking is done on parts woven from yarn purchased from the person who blocks the parts, or from others. The tax applies because the work performed is a step in a process resulting in the creation or production of tangible personal property. 6/20/91.