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 435.0583

(c) MISCELLANEOUS OPERATIONS

435.0583 Charges by a Carpet Retailer. A consumer provides a taxpayer with carpet remnants and contracts for the following labor and services:

(1) Cutting the carpet and attaching binding to finish the edges to make doormats.

(2) Adding a border of contrasting carpet to another piece of carpet to make an area rug.

(3) Cutting a completed rug into several pieces and finishing the cut edges with binding and fringe.

(4) Assembling a rug from carpet scraps both supplied by the customer and from the taxpayers scrap supply.

The work performed is for the fabrication of tangible personal property from customer furnished materials. As such, tax applies to the total amount charged for the labor and materials under Regulation 1526. 12/21/92.