Section R15-5-126. Manufacturing Labor

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The cost of labor employed in manufacturing, processing, or fabri- cating tangible personal property shall not be allowed as a deduc- tion from the gross receipts derived from a sale of such property.

Historical Note

Renumbered from R15-5-1848 and amended effective August 9, 1993 (Supp. 93-3).

                    
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