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
315.0820 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.