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 435.0822

(c) MISCELLANEOUS OPERATIONS

435.0822 Fabrication. A subcontractor has not made a sale if the subcontractor performs fabrication for a nonconsumer and furnishes no tangible personal property when performing that fabrication. The reason for this is that fabrication is defined as a sale only when performed for the consumer. (Section 6006(b).) Since no sale occurs, the subcontractor does not need to take a resale certificate to establish that sales tax does not apply. However, it may be advisable to retain a resale certificate. This would provide the subcontractor some documentation showing that the fabrication was not performed for a consumer. 1/30/90.