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Fabrication is the practice of inventing data or results and recording and/or reporting them in the research record. Both of these schemes are probably among the most serious offenses in scientific research as they challenge the credibility of everyone and everything involved in a research effort.
Fabrication or assembly labor is taxable even when performed at a job site or on a customer's premises. The tax must be collected on charges for assembling pre-manufactured computer workstations and modular office furniture on a customer's premises for the first time.