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BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0305

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315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0305

(a) In General

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315.0305 Silicon Wafers—Repair or Fabrication. Silicon wafers originally purchased as "test wafers" are sent to a manufacturer for reprocessing. If the wafers have been used to test other wafers or other property or used in research and if the reprocessing restores them to their original condition, the charge is for repair labor which is not taxable.

If the term "test wafers" means that the wafers were tested by the customer and determined to be inadequate or substandard because they did not meet specifications, such wafers are new, not used. In such case, the reprocessing constitutes taxable fabrication labor for property furnished by a consumer. 3/24/93.