Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526

Annotation 435.1440

(c) MISCELLANEOUS OPERATIONS

435.1440 Sample Garment. Charges for fabricating a garment from cloth furnished by a customer, who then shows the sample to possible subcontractors are taxable. The sample garment is used by the taxpayer's customer for purposes of preparing patterns, selecting materials and quantities, and is then sold to an employee of the customer. Since the garment is not used for demonstration or display by the taxpayer prior to resale to its employee, the fabrication labor is taxable. 1/13/67.