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 435.1056

(c) MISCELLANEOUS OPERATIONS

435.1056 Microscope Slides. An independent technician prepares microscope slides of rock samples which he takes from rocks received from customers. The slide is delivered to the customer and is used by the customer for research. The true object of the transaction is the microscope slide. Tax applies to the charges made by the technician. 4/22/85.