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 315.0600

(c) MISCELLANEOUS REPAIRS

315.0600 Machinery Rolls, chrome plating of used, is regarded as a repair operation and the plater is regarded as the consumer of materials used, if he does not make a separate charge for such materials. 9/26/50.