Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(a) IN GENERAL
315.0060 Consumer of Replacement Merchandise—Repairer as. The purchase of new merchandise by a repairer to replace merchandise of customers lost through fire on repairer's premises is a retail taxable sale to the repairer. If such merchandise is purchased ex-tax under a resale certificate it must be reported as consumed goods for no resale takes place under such circumstances. 7/27/53.