Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
355.0000 MISCELLANEOUS REPAIR OPERATIONS—Regulation 1553
355.0060 Unclaimed Watches. A watch repairman's sale of repaired but unclaimed watches is subject to the sales tax. He is entitled to a "tax-paid purchases resold" deduction for the tax-paid price of the repair materials incorporated into the watches sold. 7/29/64.