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 435.0860

(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.