Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

290.0000 GOODS DAMAGED IN TRANSIT—REGULATION 1629

Annotation 290.0040

290.0040 Repairs. Regulation 1629 provides means for determining sales tax on original sale of property which is damaged or destroyed. It does not relate to the applicability of sales tax to charges for repairs on such damaged property. Tax applies to the sale of materials used in such repair work. 3/28/57.