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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.0360

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

Annotation 435.0360

(b) Repairing, Reconditioning and Installation Distinguished

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435.0360 Perforated Liners of Oil Wells. Sales tax was correctly imposed on charges for converting pipes into perforated liners for use in oil wells because the perforating of the pipe resulted into a production of a new product. However, the reslotting of used perforated liners so that the liners could be used again was not taxable because the reslotting was only a repair of the perforated liners and there was no change in the liners. 5/21/70.