Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(c) MISCELLANEOUS OPERATIONS
435.0860 Firing of Ceramics or China furnished by consumers is regarded as a step in the production of the finished article and tax applies to the charge for such firing. 7/21/50; 2/19/53.