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
435.0900 Handling Charges. Charges for "handling" of asphalt by person who sells gravel for mixing with asphalt may be taxable. To the extent that the charge represents reasonable expenses for the labor and machinery and other costs of mixing the two products, the charge represents taxable fabrication labor. That portion of the charge which represents solely a charge for storage of property for buyer's convenience is nontaxable, but the charge should be allocated for tax purposes. 1/18/55.