Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(c) MISCELLANEOUS REPAIRS
315.0780 Reprocessing of Welding Flux. This constitutes a repair operation in which parts furnished are insignificant. However, if identical flux is not returned to the customer, the "exchange" rule governs. 10/25/51.