Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Sales and Use Tax Annotations


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R

485.0000 RETREADING AND RECAPPING TIRES—Regulation 1548

Annotation 485.0020

485.0020 Itemization of Charges. Recappers may, if they wish, itemize on their charges to their customers the selling price of the tread rubber of camelback used in retreading operations and pay the sales tax upon such itemized amounts. The Federal excise tax is includable in the gross receipts subject to tax. 8/8/56.