Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
355.0000 MISCELLANEOUS REPAIR OPERATIONS—Regulation 1553
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).