Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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I

315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546

Annotation 315.0820

(c) MISCELLANEOUS REPAIRS

315.0820 Retipping of Tools. The repairman is the consumer of materials used in the retipping of oil well drilling tools, the materials not being a separately identifiable part and their cost being insignificant in relation to the total charge. 8/9/57.