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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.1380

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P

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

Annotation 435.1380

(c) Miscellaneous Operations

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435.1380 Rental of Road Base Mixing Machine. The "rental" of a fully manned woodmixer machine for use in transforming raw materials into asphalt paving or cement treated road base will be regarded as a producing, fabricating and processing of tangible personal property where the evidence demonstrates that the equipment owner has retained the right to control the equipment operator or the details of the mixing operation. 1/22/65.