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 315.0780

(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.