Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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

Annotation 435.1620

(c) MISCELLANEOUS OPERATIONS

435.1620 Stones. Tax applies to charges for: drilling holes in stones; mounting stones in rings not previously having had stones mounted therein; processing rough stones into finished products. Tax does not apply to charges for: cutting or slabbing of rough stones for inspection purposes only; redrilling of stones in order to make minor modifications in the size of the hole; mounting stones in used rings previously having had stones mounted therein. 10/18/50.