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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0900

Sales and Use Tax Annotations


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I

315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546

Annotation 315.0900

(c) MISCELLANEOUS REPAIRS

315.0900 "Undersealing" of used car constitutes a repair operation in which value of materials furnished is insignificant. 1/8/52.