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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.1740

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

Annotation 435.1740

(c) Miscellaneous Operations

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435.1740 Trophy—Engraving on. The first or initial engraving on a trophy is regarded as performed on new merchandise and taxable. The addition of subsequent names of winners of contests or the like after the trophy has been on exhibit or otherwise devoted to the use for which it was ultimately intended constitutes an engraving on used merchandise and exempt. 7/27/51.