Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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M

360.0000 MISCELLANEOUS SERVICE ENTERPRISES—Regulation 1506

Annotation 360.0080

360.0080 Dental Restoration—Plaster Models. Work done by an orthodontic laboratory on plaster models belonging to orthodontists after the orthodontists have used the models and before storage does not constitute fabrication or manufacture of the models, but is a restoration of already used property. 4/17/69.