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
435.1365 Removing Lacquer and Polishing a New Article. Charges for removing a lacquer finish from new brass hardware and polishing the hardware articles represent charges for fabrication and processing of tangible personal property. Tax applies to such charges if performed for consumers. 6/21/91.