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
315.0325 Subcontractors. A subcontractor performs repair work for a retailer. The provisions of Regulation 1546(b)(2) would apply to the subcontractor. That is, if the parts and material the subcontractor furnishes in connection with the repair work will be ten percent or less of the total charge to the retailer and if the subcontractor does not separately state the charge for those parts and material, the subcontractor is the consumer of the parts and material and tax applies to the sale to him/her. 1/30/90.