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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.0740

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P

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

Annotation 435.0740

(c) Miscellaneous Operations

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435.0740 Drying of Lumber. The kiln drying or dehydration of lumber, furnished by consumers, constitutes a taxable processing. 2/2/51.