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 315.0300

(a) IN GENERAL

315.0300 Shoe Braces. Leg braces are attached to a pair of new shoes. The braces constitute a separate finished product and the labor of attaching them to the shoes is exempt installation labor rather than taxable fabrication labor. 9/2/55.