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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.0160

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

Annotation 435.0160

(b) Repairing, Reconditioning and Installation Distinguished

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See also Installing, Repairing, Reconditioning in General. Bookbinding, see also Miscellaneous Repair Operations.

435.0160 Aircraft—Conversion Work. The conversion of a piston-type aircraft to a jet aircraft is not extensive change which would be considered as manufacture or fabrication of a new aircraft. It is a repair, reconditioning or modification of an existing aircraft and tax applies to the sale price of parts and materials used in the conversion. 9/21/65.