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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.1280

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P

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

Annotation 435.1280

(c) Miscellaneous Operations

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435.1280 Purification of Beeswax. Tax does not apply to the charge for purifying beeswax, by removing foreign matter, where the identical wax is returned to the customer.

However, tax applies to charges made when the reconditioning of beeswax involves commingling the wax of several customers, so that each receives reconditioned or purified beeswax which may not be the identical property which was submitted for reconditioning or purifying. 4/7/50.