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 435.1320
(c) Miscellaneous Operations
435.1320 Rebuilding and Enlarging. The rebuilding and enlarging of a cabin on a pleasure boat constitutes a repair or reconditioning operation, even if the cabin is larger and sleeping facilities are added, provided the boat remains a pleasure boat following the completion of the operation. Tax applies as provided in Regulations 1546. 2/2/51.