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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.0918

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P

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

Annotation 435.0918

(c) Miscellaneous Operations

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435.0918 Heat-Treating. Heat-treating of customer furnished new material is taxable if the customer is a consumer of the treated material. If the customer is a fabricator or other contractor who is not the consumer of the item being made from heat-treated material, the process is not a "sale" and tax does not apply to the charge to this customer for heat-treating. 3/12/91.