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 435.0540

(c) MISCELLANEOUS OPERATIONS

435.0540 Canning Service. The customer places fruit or other commodity in a can which then goes through a processing line and through a sealing machine. The customer pays a charge for the can and the canning operation. The operation constitutes a "processing" under section 6006(c), and thus is a "sale," and the cans containing the customer's commodity are regarded as being sold with the contents, exempt under section 6364(b). 6/12/57.