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 315.0908

(c) MISCELLANEOUS REPAIRS

315.0908 Vehicle Window Retinting. Retinting restores a used vehicle's windows to its former condition and is a repair operation. If the person makes a separate charge for the materials used or if the retail value of those materials constitute more than 10% of the total charge, the person is a retailer of the materials. Otherwise, the person is the consumer of the materials. 10/24/89.