Ariz. Admin. Code § 15-5-2326

Current through Register Vol. 30, No. 45, November 8, 2024

Section R15-5-2326 - Manufacturing Labor

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.

Ariz. Admin. Code § R15-5-2326

Former Section R15-5-2326 repealed, new Section R15-5-2326 adopted effective September 29, 1993 (Supp. 93-3).