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.
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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.
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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.
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Examples of Fabrication services in a sentence

  • Fabrication services In a fabrication services arrangement, Cameco is contractually obligated to provide fuel bundles or reactor components to its customers.

  • 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.[PL 2009, c.

  • Wear and Fabrication services revenue includes the sale of goods with respect to general and modular fabrication; custom fabrication services supporting pipeline and infrastructure projects; and patented wear overlay technology services that specialize in overlay pipe spools, pipe bends and plate.

  • The subject matter of this contract is services generally on the subject of Metal Fabrication services.

  • Fabrication services such as machining, sheet metal and welding, electronics, metal finishing, model and plastics, and precision cleaning.

  • Low commodity prices have led to limited new project growth in 2016, which led to a significant decrease in demand for Fabrication services during the first half of 2016.

  • The Albanian Constitution assigns the High Court the special role to ensure the “unification of judicial practice” in order to enhance legal certainty.122 The Kryemadhi cases gave the High Court the opportunity to settle the differences of interpretation among and within the lower courts regarding the burden of proof in criminal libel cases.

  • Fabrication services receive requests for fabrication and assembly tasks on a MSFC Form 3751 (Fabrication Request).

  • Fabrication services are taxable if the purchaser provides the materials used to produce an item of tangible personal property and the tangible personal property is produced and transferred to the customer as tangible personal property.

  • UDLÆNDINGE-, INTEGRATIONS- OG BOLIGMINISTERIET, supra note 4, at 10.


More Definitions of Fabrication services

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.
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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.
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Related to Fabrication services

  • Installation Services means all those services ancillary to the supply of the Plant and Equipment for the Facilities, to be provided by the Contractor under the Contract; e.g., transportation and provision of marine or other similar insurance, inspection, expediting, site preparation works (including the provision and use of Contractor’s Equipment and the supply of all construction materials required), installation, testing, pre-commissioning, commissioning, operations, maintenance, the provision of operations and maintenance manuals, training, etc.

  • Construction Services means either of the following for construction-manager-at-risk, design-build and job-order-contracting project delivery methods:

  • Interconnection Service(s means any Interconnection, Resale Services, 251(c)(3) UNEs, Collocation, functions, facilities, products or services offered under this Agreement.

  • Application Services means the hosted applications and related services as described in Exhibit A.

  • Implementation Services has the meaning set forth in Section 2.1.

  • Education Services means education and hostel facilities for students and scholars provided by -

  • engineering services means infrastructure for –

  • Transportation Services means travel assistance given to an individual

  • Hosting Services means the provision, administration, and maintenance of servers and related equipment, the provision of bandwidth at the hosting facility, and the operation of the Application for access by Customer Users to be provided by the relevant hosting service provider.

  • Preconstruction services means services and other activities during the design phase.

  • Satellite services means communications capabilities that utilize an on-orbit satellite for transmitting the signal from one location to another.

  • Design Services means architect services, engineer services or landscape architect services.

  • Telecommunication Services means the offering of Telecommunications for a fee directly to the public, or to such classes of users as to be effectively available directly to the public, regardless of the facilities used.

  • Standard fertility preservation services means procedure based upon current evidence-based standards of care established by the American Society for Reproductive Medicine, the American Society for Clinical Oncology, or other national medical associations that follow current evidence-based standards of care.

  • Information Services means the Municipal Securities Rulemaking Board’s Electronic Municipal Market Access System; or, such other services providing information with respect to called municipal obligations as the District may specify in writing to the Paying Agent or as the Paying Agent may select.

  • Passenger Services means the Franchisee's railway passenger services as specified in any Timetable and/or Plan of the Day including those railway passenger services which the Franchisee may delegate or subcontract or otherwise secure through any other person from time to time in accordance with the Franchise Agreement;

  • Homemaker services means the professionally directed or supervised simple household maintenance or management services provided by trained homemakers or individuals to families in their own homes.

  • Distribution Services means the service of distribution, as defined in section 5 of the Act;

  • Technical Services means all services that are necessary to carry out individual, scattered site activities including but not limited to: (1) conducting initial inspections, (2) work write-up or project specification development, (3) cost estimate preparation, (4) construction supervision associated with activities that do not require an architect or engineer, (5) lead hazard reduction or lead abatement need determination and oversight, (6) lead hazard reduction or abatement carrying costs, (7) temporary relocation coordination, (8) financing costs such as security agreement preparation and recording or filing fees, (9) processing of individual applications for assistance, (10) income eligibility determination and verification, (11) value determination (new construction) or after rehabilitation value determination (existing structures), and (12) project-specific environmental clearance processes.

  • Cloud Services means SAP’s then-current cloud services offered under and described in detail in the applicable SAP PartnerEdge Model.

  • Finished Services means complete end-to-end services offered by Qwest to wholesale customers or retail End User Customers. Finished Services do not include Unbundled Network Elements or combinations of Unbundled Network Elements. Finished Services include Access Services, private lines, retail services, and resold services.

  • Generation Service means the sale of electricity, including ancillary services such as the provision of reserves, to a Customer by a Competitive Supplier.

  • Hospice services means palliative and supportive care and other services provided by an interdisciplinary team under the direction of an identifiable hospice administration to terminally ill hospice patients and their families to meet the physical, nutritional, emotional, social, spiritual, and special needs experienced during the final stages of illness, dying, and bereavement, as defined in Minnesota Statutes, § 144A.75, subd. 8, and includes the set of services as determined by the Medicare program under §1861(dd) of the Social Security Act and defined in 42 CFR § 418.3.

  • Support Services the support services, as described in the Support Services Description, that We provide to You in respect of the Cloud Service.

  • Project Services means architectural, engineering services, land surveying, construction management at-risk services, ancillary technical services or other construction-related services determined by the board to be required by the project.

  • Respite services means a temporary period of relief and support for individuals and their families provided in a variety of settings. The intent is to provide a safe environment with staff assistance for individuals who lack an adequate support system to address current issues related to a disability. Respite may be provided for a defined period of time; respite is either planned or provided in response to a crisis.