Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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I

315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546

Annotation 315.0580

(c) MISCELLANEOUS REPAIRS

315.0580 Lubricants Used in Lubrication Service, where no separate charge made for, regarded as consumed by lubricator whereas transmission and motor oil are regarded as resold. 3/19/52.