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 435.0620

(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.