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
435.1384 Reprocessing Paint. A county has a recycling program in which individuals drop off unwanted paint at a county facility. The unwanted paint obtained from donors are mixed together at the county facility and sent to a paint manufacturer. The paint manufacturer mixes the paint obtained from the county with paint obtained from other sources and reprocesses this paint removing impurities, etc. The reprocessed paint is returned to the county where it is used by the county or given to individuals. Since the county has paint obtained from many sources reprocessed by the paint manufacturer, the charge for processing the paint is subject to tax pursuant to Regulation 1526(a). 5/11/93.