Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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470.0000 REPAINTING AND REFINISHING—Regulation 1551

Annotation 470.0080

470.0080 Signs. A sign painter who merely changes or blacks out lettering on signs which are not attached to realty, is regarded as performing a reconditioning operation and is the consumer of paint which he uses. Where the painter makes extensive changes to the sign, i.e., he changes the entire design, makes lettering larger or smaller or rearranges it so that a completely different sign is created, such operation is considered to be fabrication and the painter's entire charge therefore is taxable. 3/16/67.