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BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0070

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I

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315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0070

(a) In General

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315.0070 Crushing of Broken Concrete Rubble. The crushing of broken concrete rubble to be used as a base for road and building construction is not a repair or reconditioning operation. Rather it results in a processed product having different characteristics, shape, form and qualities from the rubble it was crushed from. As such, the charges for crushing represent taxable processing under section 6006(b), when performed for a consumer. 1/21/77.