Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(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.