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
315.0700 Rebabbitting. Charges for rebabbitting a bearing constitute a repair operation. If a lump-sum charge is made for labor and materials and the value of the materials is insignificant in relation to the total charge, the repairer is the consumer of the materials. If the value of the materials is substantial, the repairer is regarded as the seller and tax applies to the fair retail selling price thereof. 4/16/54.