Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(c) MISCELLANEOUS REPAIRS
315.0420 Conversion of Transport Loader from hydraulic to mechanical operation constitutes a repair operation in which value of repair parts used is substantial. 8/1/51.