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 315.0221

(a) IN GENERAL

315.0221 Painting Repair Parts. A charge made by a repair person to paint a new part used in the repair operation is not subject to tax. The charge is considered "for repainting or refinishing used articles" under Regulation 1551. This is true whether the new part is painted before or after installation. 8/30/99. (2000–1).