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 435.1000

(c) MISCELLANEOUS OPERATIONS

435.1000 Laminating. Gross receipts from the plastic laminating of membership cards, identification cards, etc., for consumers are taxable. 4/1/58.