ContractTax Regulations • August 28th, 2014
Contract Type FiledAugust 28th, 2014component parts and assembles a tax- able article from them will also be lia- ble for tax as a further manufacturer of a taxable article will depend on the rel- ative amount of labor, material, and overhead required to assemble the completed article and on whether the article is assembled for a business or personal use. See section 4218 and the regulations thereunder.