Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(c) MISCELLANEOUS REPAIRS
315.0525 Fringe Replacement on a Rug. Replacing fringe on a rug is a repair operation. As such, the repairer is either the retailer or the consumer of the materials used to make the repair, as governed by Regulation 1546(b). 12/21/92.