Rule 29. - Tangible personal property made to order.
Latest version.
Where persons contract to fabricate articles of property such as portieres, curtains,
tents, awnings, clothing, auto tops, and the like, from materials in stock, which
have been selected by customer, the total amount due shall be the basis for sales
tax purposes. No deduction may be made for labor or service charges of fabrication
or productions, notwithstanding that such charges may be separately billed to customers
apart from charges for materials.
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