Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 435.1365

(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.