Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(a) IN GENERAL
315.0200 Lessor Using Repair Parts. Sales tax does not apply to repair parts used by lessor in maintenance of equipment in possession of lessee under a rental agreement and upon which lessor is paying sales tax measured by rental receipts. Such repair parts may be regarded as part of the equipment in rental service. 6/9/54.