WPC ,/d(c6BJ7Jh3b0Xs+I-Crʤ28{pp\zBJw@5Zlżq=2Eu3Կkj~|3Hb4f"쾞"5v|ff9+8Zwr|y2t/Z~7Bh.ɽAZ@L] *zTk#R]AoP <ę@AqR19Yvg/3*QZ?;vF\uBE*o"{J>✖6oY<_ 8HU4Iwǐ]SҜHs߼ξW5k(H2X|. |z0Mˌm;d|;æqqJ /Xp;B|AdkUN %( 0:.#h z1  by 72 UN w ^  4 0V% { U@  m N  0 a 1u (9 Z6Times New Roman RegularX($USUS.,\\albprintb9\CO910011,,,,,,0D:\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\BUDGET~1\REGULA~1.WPTD:\Corel\WordPerfect Office 2000\Template\Custom WP Templates\Budget, Business\Regulation Template.wpt- -ji)6Times New Roman RegularX}, nD,.wp̜(.3$ !USUS.,  3|x(   Z(Times New Roman U1, 2, 3,Level 1Level 2Level 3Level 4Level 5(9f$Section2#  0  .3  Ԁ3#37=CIQYag1.a.i.(1)(a)(i)1)a) !USUS.,  _XX  8  XXdd8  Ӏ@"STATEOFNEWYORK  @ DEPARTMENTOFTAXATIONANDFINANCE  @ COMMISSIONEROFTAXATIONANDFINANCE ` @"ALBANY,NEWYORK 8      PursuanttotheauthoritycontainedinsubdivisionFirstofsection171,subdivisions(1)and(8)ofsection  8  1142,andsection1250(notsubdivided)oftheTaxLaw,theCommissionerofTaxationandFinance,atanopen   meetingheldonevendatewiththesigningofthisrule,herebymakesandadoptsthefollowingamendmentstothe   SalesandUseTaxRegulations,aspublishedinSubchapter_A_ԀofChapterIVofTitle20oftheOfficialCompilation p ofCodes,RulesandRegulationsoftheStateofNewYork,suchamendmentstoreadasfollows: H   Section1.Subdivision(b)ofsection527.4oftheregulationsisamendedtoreadasfollows:  p   (_b_) Producing.Producingmeansthemanufactureofaproductfromoneormorerawmaterialsandany H processinwhicharaw[materials]materiallosesitsidentitywhentheproductionprocessiscompleted.   8  Example1:Anindividualpurchasestweedclothfromaretailtextilestore[for]andhasatailor  [to]makeasuitfor[him]theindividualtowear.Thetailorschargefortheserviceofmakingthe  suitistaxable.X (#(# 8  Example2:[Anindividual]A_corporation_purchaseslumberfromamillandhasthelumbertaken 0"  toacabinetmaker[construct]whousesthelumbertobuildabookcasefor[him]useinitscorporate $X" offices.The[constructionof]_cabinetmakers_Ԁchargetobuildthebookcaseistaxable.%0!$(#(# Z j(#33j! !"`f"    `f( Section2#  2  .3  Ԁ  ݀Example1insubdivision(c)ofsection527.4oftheregulationsisREPEALED,andsubdivision '#& (c)isfurtheramendedtoreadasfollows:`f( a ݌ )$( Ќ    (_c_) Fabricating.Fabricatingisthealterationormodificationoftangiblepersonalpropertytothe h+&* specificationsofthe[owner]purchaseroftheservice,withoutchangingtheidentityoftheproperty.However, @-(, _alterationstoclothingdonotconstitutefabricating;rathertheyconstitutetailoringservicesandareexcludedfrom d tax.(Seesection527.5(b)(3)ofthisPart.) < 8  Example1:Anindividual_purchases_Ԁsheetmetalfromasupplierandtakesthesheetmetaltoa   metalshoptobecut,perforated,andbenttotheindividualsspecifications,fortheindividualsown   use.Themetalshopschargefortheseservicesistaxable. `(#(# 8  Example2:Alumberyardchargesa[customer]corporationforcutting4_foot_by8foot[plywood] 8  sheetsofplywoodinto2footby2foot[plywood]squares.Theplywoodhadbeenpurchasedforthe t  purchasersownuse.Thelumberyardschargeforthecuttingservices[are]istaxable.(Ifthe L  lumberyardsoldtheplywoodtothecorporationandcutitintosquaresatthetimeofsale,thenits $ chargetocuttheplywoodistaxableaspartofthesaleoftangiblepersonalproperty,pursuantto  paragraph(4)ofsubdivision(a)ofthissection.)p(#(#   "`f"  `fOSection2#  3  .3  Ԁ  _Paragraph_Ԁ(3)ofsubdivision(b)ofsection527.5oftheregulationsisamendedtoreadasfollows:`fO|݌ H Ќ    (3)Taxisnotimposedontheservicesoflaundering,drycleaning,tailoring,weaving,pressing,shoe   repairing,andshoeshining.[Seesection527.4(b)(c)ofthisPartfortheapplicationoftaxonnewclothing.]For \ example,alterationstoclothing,althoughconsideredtobemaintaining,servicing,orrepairingproperty,are 4  excludedfromtaxbecausetheyaretailoring.Thiswouldincludetailoringperformedeitherbyanindependenttailor  " orseamstress,orbyatailororseamstressemployedbythevendoroftheclothingsolongasthevendorscharge #  forthetailoringisreasonableandseparatelystatedfromthechargefortheclothingitself,andregardlessofwhether %X" theclothingqualifiesfortheexemptionfromtaxundersection1115(a)(30)oftheTaxLaw.However,whena '0!$ personprovidesrawmaterialstoatailororseamstressandthetailororseamstressproducesanarticleofclothing l)#& fortheperson,thetailorsorseamstressworkconstitutestheproductionofclothing(whichisnottailoring);_and D+$( the_ԀchargeforsuchservicewouldbesubjecttoStateandlocalsalesandusetax(seesection527.4(b)ofthisPart). -&* "`f"    `fSection2#  4  .3  Ԁ  XXXXThisrulewilltakeeffectonthefirstdayofthefirstquarterlysalestaxreportingperiod d commencingafterthedatethattheNoticeofAdoptionispublishedintheStateRegister.#X2dXXXҥ#`fN݌ < Ќ       `     h     ________________________________        `     h     ArthurJ.Roth  t      `     h     CommissionerofTaxationandFinance  ` Dated:Albany,NewYork $    June_17,_Ԁ2002 t