Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
Annotation 435.0655
(c) MISCELLANEOUS OPERATIONS
435.0655 Cutting or Punching Printed Paper. Cutting and punching the paper is a step that results in the creation of tangible personal property. Hence, tax applies to those charges if the cutting and punching are for a consumer. On the other hand, tax does not apply if the sale of the fabrication is for resale or exempt such as fabrication of a periodical the sale of which is exempt under Regulation 1590. 9/7/95.