Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(b) EXCHANGES OF USED FOR RECONDITIONED PROPERTY
315.0415 Subcontracted Repairs. Regulation 1546(b)(4) applies to the exchange of a reconditioned part for a used part. The focus is on the character of the goods, not on the act of reconditioning. Thus, whether the reconditioned part is repaired by the retailer or the retailer's subcontractor is irrelevant. In either event, tax is measured by the amount the repairman or reconditioner charges for the repaired or reconditioned property. 5/9/90.