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
435.1720 Test Bars. The machining of steel test bars which are used to test and determine tensile strength and physical properties of castings, constitutes fabrication and the charge for machining is subject to tax. It is immaterial that the test bars are subsequently scrapped and either sold or remelted. The machining of the bars is not for the purpose of sale, but rather for the purpose of test usage. 1/4/54.