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
315.0580 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.