Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
290.0000 GOODS DAMAGED IN TRANSIT—REGULATION 1629
290.0100 Replacement Parts. Sales of repair parts used in repairing automobiles damaged in shipment where the automobiles are to be resold upon arrival at their ultimate destination, are sales for resale not subject to tax. It is immaterial whether the payment for such parts is made by the carrier or the owner of the automobiles. 9/30/53.