Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526

Annotation 435.1070

(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.