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 315.0360

(b) EXCHANGES OF USED FOR RECONDITIONED PROPERTY

315.0360 Bumpers Rechromed. Auto bumpers which are sent out for rechroming are taxable if the general practice of the chroming industry in a given area is to commingle bumpers received so that the customer receives an equivalent bumper, though not necessarily the same one. However, if the rechromer keeps adequate records to prove that the bumper returned is the identical bumper sent in, the charge is nontaxable as a repair. 1/29/69.