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
315.0221 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).