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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.0822

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

Annotation 435.0822

(c) Miscellaneous Operations

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435.0822 Fabrication. A subcontractor has not made a sale if the subcontractor performs fabrication for a nonconsumer and furnishes no tangible personal property when performing that fabrication. The reason for this is that fabrication is defined as a sale only when performed for the consumer. (Section 6006(b).) Since no sale occurs, the subcontractor does not need to take a resale certificate to establish that sales tax does not apply. However, it may be advisable to retain a resale certificate. This would provide the subcontractor some documentation showing that the fabrication was not performed for a consumer. 1/30/90.