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BTLG Table of Contents > Sales and Use Tax Annotations > M > 345.0000 Manufacturers of Personal Property > Annotation 345.0085

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345.0000 Manufacturers of Personal Property—Regulation 1524

Annotation 345.0085

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345.0085 Refurbishing Cabinets. Charges for refacing and refurbishing existing cabinets affixed to real property are not subject to tax under Regulation 1524(b)(3). The refinisher is the consumer of materials (e.g., paint, varnish, door knobs etc.) used to reface and refurbish the cabinets. Tax is due on the purchase price of these materials. 6/22/93.