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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.0020

Sales and Use Tax Annotations


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P

435.0000 Producing, Fabricating and Processing Property Furnished by Consumers—General Rules—Regulation 1526

Annotation 435.0020

(a) Assembly, Disassembly and Reassembly

435.0020 Assembling steel lockers and shelving is not regarded as installation labor. Accordingly, tax applies to charges for assembling lockers and shelving sold by the retailer as well as to charges for assembling parts furnished by a consumer. 7/19/50.