Section R15-5-2326. Manufacturing Labor  


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  • The cost of labor employed in the manufacturing, processing, or fabricating of tangible personal property shall not be allowed as a deduction from the sales price on a purchase of such property.

Historical Note

Former Section R15-5-2326 repealed, new Section R15- 5-2326 adopted effective September 29, 1993

(Supp. 93-3).