R15-5-126

R15-5-126. Manufacturing Labor

Name: Justis AI
Availability: InStock

Last amended: 1993Length: 31 wordsOfficial source

Cite as Ariz. Admin. Code § R15-5-126

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.