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 435.1480

(c) MISCELLANEOUS OPERATIONS

435.1480 Shoes. Where orthopedic correction work is performed on new shoes the charge therefor is taxable fabrication labor. 12/17/54.