Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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I

315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546

Annotation 315.0460

(c) MISCELLANEOUS REPAIRS

315.0460 Cotton Picker Spindles. Charges for resharpening and rechroming mechanical cotton picker spindles resulting in the restoration of the spindle to approximately its original condition, are exempt from tax. 7/2/53.