Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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M

355.0000 MISCELLANEOUS REPAIR OPERATIONS—Regulation 1553

Annotation 355.0071

355.0071 Watch and Jewelry Repairmen. Regulation 1553(e) sets forth conditions under which watch and jewelry repairmen are consumers. This section applies whether the repairs are performed for the owners of the article or for other watch and jewelry retailers. 4/5/89. (Am. 2000–1).