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 435.0940

(c) MISCELLANEOUS OPERATIONS

435.0940 Knurling and Sizing of Pistons—Fabricating. The knurling and sizing of new pistons for consumers is a processing or fabricating, the charge for which is taxable even though performed by other than the seller of the standard size new piston. 3/23/65.