Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


P


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

Annotation 435.0540

(c) Miscellaneous Operations


435.0540 Canning Service. The customer places fruit or other commodity in a can which then goes through a processing line and through a sealing machine. The customer pays a charge for the can and the canning operation. The operation constitutes a "processing" under section 6006(c), and thus is a "sale," and the cans containing the customer's commodity are regarded as being sold with the contents, exempt under section 6364(b). 6/12/57.