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
315.0440 Convertible Top. Putting a new top on an automobile is regarded as a repair or reconditioning operation. The materials furnished, however, are regarded as the fabricated top ready for installation, rather than the materials from which the top is fabricated. The tax, accordingly, applies to all charges for fabrication but does not apply to separately stated charges for removing the old top and installing the new. 5/29/51.