Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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475.0000 RESALE CERTIFICATES—Regulation 1668

Annotation 475.0040

475.0040 Fabrication Labor. Resale Certificates given for fabrication labor performed on customer furnished material should be treated the same as resale certificates given for tangible personal property purchased for resale. Accordingly, if the material upon which the fabrication labor is performed is used for any purpose other than retention, demonstration, or display while holding it for sale in the regular course of business, such use is taxable. 12/18/56.