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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.1390

Sales and Use Tax Annotations


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

Annotation 435.1390

(c) Miscellaneous Operations

435.1390 Rock Crushing. The crushing of rock for persons who will use the resulting crushed rock to determine if it is suitable for use in molds, constitutes taxable fabrication labor and not a service. 3/10/71.