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 435.1040

(c) MISCELLANEOUS OPERATIONS

435.1040 Map Mounting. The charges for mounting maps supplied by the customer on canvas backs previously purchased by him from the person engaged to do the mounting, are subject to sales tax since such an operation constitutes "producing, fabricating or processing." 9/15/60.