Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 435.0800

(c) MISCELLANEOUS OPERATIONS

435.0800 Engraving of Jewelry. Charges for engraving jewelry before it is sold are not deductible from gross receipts subject to sales tax. If the engraving is done after the sale, the tax applies to the engraving charges unless done so long after the sale as not to be regarded as an essential part of or closely connected with the sale and the goods, in the meantime, have become used goods. This rule does not apply to charges for engraving on customers' used merchandise. 8/7/56.