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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.0140

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

Annotation 435.0140

(a) Assembly, Disassembly and Reassembly

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435.0140 Reassembling Tangible Personal Property That Has Been Previously Assembled. When tangible personal property is manufactured and completely assembled at the retailer's plant, then disassembled for shipment and reassembled at the buyer's place of business, the reassembling constitutes a reconditioning of the property rather than fabrication. Accordingly, separately stated charges for such reassembly are not subject to tax if title to the tangible property passed to the buyer prior to its reassembly and if the buyer was not required to hire the seller to do the reassembly. 11/14/67.