Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(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.