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 315.0800

(c) MISCELLANEOUS REPAIRS

315.0800 Rethreading of Pipe. Charges for rethreading damaged pipe brought in by customers constitutes repair work restoring property to its original condition and exempt from tax. 6/26/53.