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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


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

Annotation 435.1743

(c) Miscellaneous Operations


435.1743 Vehicle Window Tinting. A person who tints the windows of a new vehicle for a customer who has purchased the vehicle from a new car dealer is performing a step in the process of producing a finished product. The tinting operation constitutes taxable fabrication labor. 10/24/89.