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
315.0520 Fire Extinguishers, Recharging. The sales tax applies to that portion of the price for recharging fire extinguishers which represents the fair retail value of the materials furnished. 5/11/54.