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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 5. DEPARTMENT OF REVENUE |
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Article 23. USE TAX |
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Former Section R15-5-2326 repealed, new Section R15- 5-2326 adopted effective September 29, 1993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).