Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
355.0000 MISCELLANEOUS REPAIR OPERATIONS—Regulation 1553
355.0030 Jewelry Repairman—Consumers of Precious Stones. Jewelry repairmen are consumers of precious stones (diamonds, rubies, sapphires, pearls, etc.,) used in their repair operations if the stones are of insignificant value and essentially fungible in nature. These stones would be considered jewelry repair parts of which the repairmen is the consumer under Regulation 1553(e). 4/5/89.