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 355.0080

355.0080 Watch Repairmen. Watch repair parts furnished pursuant to a warranty which was a provision of the original contract of sale of the watch are not self-consumed by the watch repairer, but are regarded as having been sold with the watch. Accordingly, no tax applies with respect to the use of the parts by the watch repairer. 11/20/64.