Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(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.