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 315.0296

(a) IN GENERAL

315.0296 Repair Work on Property Used on a Contract with the U.S. Repair or maintenance work on property owned by a contractor and used in the performance of a contract with the U.S. is subject to tax in the same manner as such work would be if performed for any other purchaser. 10/28/82.