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
435.1140 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.