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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 435.1580

Sales and Use Tax Annotations


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

Annotation 435.1580

(c) Miscellaneous Operations

435.1580 Steel. Charges for drilling holes in, or flattening angles, or cutting steel into desired lengths, for a customer who furnishes such steel, constitutes taxable fabrication labor. 6/2/53.