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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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

Annotation 435.0860

(c) Miscellaneous Operations


435.0860 Firing of Ceramics or China furnished by consumers is regarded as a step in the production of the finished article and tax applies to the charge for such firing. 7/21/50; 2/19/53.