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 435.0830

(c) MISCELLANEOUS OPERATIONS

435.0830 Fingerprinting. The imprinting of customer's fingerprints on cards furnished by such customers and to be used by the customers in applying for various licenses constitutes an imprinting of consumer furnished material within section 6006(b) and is a sale, the charge for which is taxable. 3/12/85.