Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(c) MISCELLANEOUS OPERATIONS
435.1070 Modification of New Equipment. Equipment as originally purchased was too tall and had to be shortened to an acceptable height. The work to shorten the new equipment constitutes taxable fabrication and charges for parts and labor to effect the change are taxable. 12/7/89.