Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(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.