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
435.1390 Rock Crushing. The crushing of rock for persons who will use the resulting crushed rock to determine if it is suitable for use in molds, constitutes taxable fabrication labor and not a service. 3/10/71.