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
315.0760 Reconditioning of Saw Blades. Where the identical saw blades delivered to a reconditioner are not returned to the customer and in lieu thereof similar blades are returned, the tax applies to the amount charged by the reconditioner for the reconditioned property. 4/10/53.