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 315.0480

(c) MISCELLANEOUS REPAIRS

315.0480 Electric Clocks. Repairers of electric clocks are regarded as retailers of parts and materials furnished if the retail value of such parts and materials is more than 10% of the total charge, or if a separate charge is made for such property. 1/5/77.