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 315.0520

(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.