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 315.0740

(c) MISCELLANEOUS REPAIRS

315.0740 Rechroming. Polishing and rechroming of used stainless steel parts constitutes a repair activity and the person performing such work is the consumer of all materials used and the tax does not apply to his charges. 11/5/54.