Fabrication services definition
Fabrication services means the production of tangible personal property for consideration for a person who furnishes, either directly or indirectly, the materials used in that production. Any person, including a registered caregiver, dispensary, or a marijuana manufacturing facility, may be a fabricator if the person extracts marijuana concentrate or produces marijuana products from marijuana provided by and returned to their customer.
Fabrication services means the production of tangible personal property for consideration for a person who furnishes, either directly or indirectly, the materials used in that production. Any person, including a registered caregiver, dispensary, or a cannabis manufacturing facility, may be a fabricator if the person extracts cannabis concentrate or produces cannabis products from cannabis provided by and returned to their customer.
Fabrication services means the services from time to time provided by the Service Provider at the Service Provider’s Facility to fabricate new Units and refurbish, fabricate, refabricate and otherwise repair existing Units leased by Lessor to Lessee.
Examples of Fabrication services in a sentence
The subject matter of this contract is services generally on the subject of Metal Fabrication services.
Fabrication services in the areas of micro- and nanoscale processes, structures and devices, including but not limited to some or all of the following: thin film deposition, etching, lithography, bonding, test structure and device fabrication, all for the purposes of research and development only.
The Contract shall include this Agreement for Exhibit Design, Production and Fabrication services and appendices, as well as the following documents which are incorporated herein by reference.
Fabrication services include digitization, imaging, data conversion, XML and mark-up services, as well as language translation and content creation services.
More Definitions of Fabrication services
Fabrication services means the production of tangible personal property for a consideration for a person who furnishes, either directly or indirectly, the materials used in that production. Fabrication services, as defined by the Maine statute, may be distinguished from manufacturing by identifying the person who furnishes the raw materials to be used in production. In order for a service to be considered “fabrication”, the raw materials must be supplied by the purchaser of the services (the customer) as opposed to the supplier of the services (the fabricator). If the purchaser of the service, or a third party at the direction of the purchaser, supplies the raw materials upon which the fabrication service will occur, then these services qualify as fabrication services and are subject to the service provider tax. See Instructional Bulletin 46 for more detailed information.
Fabrication services means the production of tangible personal property for consideration for a person who furnishes, either directly or indirectly, the materials used in that production. Fabrication services are now taxable under Maine’s Service Provider Tax law, but until the enactment of that statute, they were included as a “taxable service” under the Sales Tax law. The Legislature recognized that without a tax on fabrication services, a person could unfairly avoid sales tax on the production of certain items of tangible personal property. For example, if a desk was manufactured and sold in Maine, the entire sales price would be subject to sales tax. When the manufacturer determines what the selling price will be, the manufacturer takes into consideration the material, labor and overhead costs. Prior to the legislation that made fabrication services taxable, if a customer provided the materials to the manufacturer, the manufacturer’s labor to construct the desk was exempt. It was easy to avoid sales tax, therefore, by simply having the customer provide the materials. This underlying rationale for the taxation of fabrication services will generally answer the question of whether a particular service is taxable as a fabrication service or not: if the service would otherwise qualify as part of the “production” of tangible personal property, then it is a taxable fabrication service.