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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.0250

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P

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

Annotation 435.0250

(b) Repairing, Reconditioning and Installation Distinguished

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435.0250 Diamond Cutting. The recutting of a customer's diamond to eliminate a chip or break constitutes nontaxable refurbishing labor. While tax applies to the charge made for the initial cutting of a diamond, whether the diamond is furnished by the retailer or is furnished by the customer, tax does not apply to labor performed in refurbishing a diamond, when the refurbishing is made necessary by damage to the original cutting. 7/16/91.