Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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I

315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546

Annotation 315.0060

(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.