Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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M

355.0000 MISCELLANEOUS REPAIR OPERATIONS—Regulation 1553

Annotation 355.0060

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.