Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(c) MISCELLANEOUS OPERATIONS
435.1743 Vehicle Window Tinting. A person who tints the windows of a new vehicle for a customer who has purchased the vehicle from a new car dealer is performing a step in the process of producing a finished product. The tinting operation constitutes taxable fabrication labor. 10/24/89.