The Louisiana Department of Revenue has issued Revenue Ruling 12-002, Coatin, Wrapping, Galvanizing of Tangible Personal Property:
The charges made for the coating, wrapping, and galvanizing of pipe and other types of property which have not previously been coated, wrapped, or galvanized are considered “fabrications” as contemplated by La. R.S. 47:301(12). This statute defines “sale” to include “any transfer of title or possession, or both, exchange, barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property, for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirectly, the materials used in fabrication work …” [emphasis added]. Since these fabrication transactions are considered taxable sales, vendors are required to charge and collect sales tax on the gross proceeds from the coating, wrapping, and galvanizing transactions.