Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 435.0918

(c) MISCELLANEOUS OPERATIONS

435.0918 Heat-Treating. Heat-treating of customer furnished new material is taxable if the customer is a consumer of the treated material. If the customer is a fabricator or other contractor who is not the consumer of the item being made from heat-treated material, the process is not a "sale" and tax does not apply to the charge to this customer for heat-treating. 3/12/91.