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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.1477

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

Annotation 435.1477

(c) Miscellaneous Operations

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435.1477 Shoe Alterations. The addition of dance or protective taps to new shoes constitutes fabrication labor subject to tax, even though the customer supplies both the shoes and the taps, because it is a step in the creation of the desired product, i.e., new shoes with taps. The application of taps to previously worn shoes is not taxable because it is installation labor, excluded from gross receipts by section 6012(c)(3). The labor to remove worn taps from used shoes and replace them with new taps is a nontaxable repair operation as it makes the shoes again suitable for their original purpose. 8/19/94.