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 435.1140

(c) MISCELLANEOUS OPERATIONS

435.1140 Optical Coating. High-vacuum optical coating, involving the evaporation of aluminum, floride and other materials on glass and plastics, is a taxable transaction when performed initially. The tax does not apply to charges for recoating. 3/24/55.