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 435.1263

(c) MISCELLANEOUS OPERATIONS

435.1263 Processing Green Waste. A firm is a wood recycler which operates inside a landfill. It processes green waste (leaves, trees, grass clippings, shrubbery, etc.,) to be used by the county as an alternate daily cover for its landfill. It processes the green waste by chipping it into suitable cover. The cover material is delivered by truck to an active cell of the landfill and deposited at a designated point, but it is not spread onto its final resting place.

The chipping of the green waste is fabrication labor subject to tax pursuant to section 6006(b). 10/20/95.