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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.0122

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

Annotation 435.0122

(a) Assembly, Disassembly and Reassembly

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435.0122 Fabrication. A taxpayer manufactures steel stampings which are manufacturing aids used in the construction of hollow concrete floors. Customers sometimes request that the stampings be preassembled into eight foot squares. The labor charge for this service is in addition to the usual selling price of the stampings.

When the properties being sold are assembled eight-foot sections of steel stampings, the fee for the assembly is taxable, whether or not separately stated. Completing the production of a finished article for a consumer by affixing one piece of tangible personal property to another such piece is taxable fabrication pursuant to section 6006(b) or (f) of the Sales and Use Tax Law. 10/30/91.