Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(c) MISCELLANEOUS OPERATIONS
435.0620 Crushing. The crushing of materials furnished by a consumer constitutes processing, the receipts therefrom being subject to sales tax. Where a sub-contractor performs such crushing for a prime contractor with the United States the government ownership of the materials is immaterial and the processing charges are subject to tax. 2/24/56.