Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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I

315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546

Annotation 315.0207.150

(a) IN GENERAL

315.0207.150 Miscellaneous Materials—Body Repair Shop. A body and paint shop may purchase for resale items such as lubricants, adhesives, and nuts and bolts which are physically transferred to the customer. On the other hand, items such as shop rags, paper products, abrasives, cleaners, masking tape, and paper are not transferred to the customer and title to them would not pass to the customer in the absence of an appropriate title passage clause. In the absence of such a clause, these items may not be purchased for resale. When a taxpayer makes a miscellaneous material charge for both classes of items based on an hourly charge, the taxpayer may only obtain sales tax reimbursement on the portion related to the items resold, e.g., lubricants, nuts and bolts, and adhesive. 2/21/97.