Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(c) MISCELLANEOUS OPERATIONS
435.1270 Producing, Fabricating, etc.—Gamma Ray Exposure. The exposure of seeds, cuttings, bulbs, etc., belonging to others for the purpose of inducing mutations after germination is a processing subject to tax when performed for consumers such as colleges or experimental laboratories, unless the items being irradiated are seeds or annual plants the products of which ordinarily constitute food for human consumption or are to be resold in the regular course of business. 11/21/72.