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
435.1340 Rebuilding Batteries. Rebuilding of batteries in which new material is installed, including plates, separators, spun glass insulation, and perforated rubber retention, constitutes the creation of a new battery, and charges for both material and fabrication labor are subject to tax. 6/25/53.