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 435.1166

(c) MISCELLANEOUS OPERATIONS

435.1166 Painting Murals on Vehicles. Charges to customers for painting murals on vehicles, whether the vehicles are new or used (60 days or more have passed since registration with DMV), are not subject to tax. It is not an operation which results in a creation or production of tangible personal property or a step in the process resulting in the production of tangible personal property. 11/15/88.