Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
290.0000 GOODS DAMAGED IN TRANSIT—REGULATION 1629
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.