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
435.0980 Laminac Process. The process of impregnating metal parts with Laminac, a polyester resin, to prevent microporosity, is a fabrication operation. Accordingly, if the parts are furnished by consumers, tax applies to charges for such processing. If the parts are furnished by persons who resell the impregnated parts, charges for such processing are exempt as receipts from sales for resale. Sales of Laminac to the processor for such purpose are exempt sales for resale. 1/25/66.