Ariz. Admin. Code § 15-5-126

Current through Register Vol. 30, No. 24, June 14, 2024

Section R15-5-126 - Manufacturing Labor

The cost of labor employed in manufacturing, processing, or fabricating tangible personal property shall not be allowed as a deduction from the gross receipts derived from a sale of such property.

Ariz. Admin. Code § R15-5-126

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