Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
460.0000 REIMBURSEMENT FOR SALES TAX—Regulation 1700
460.0280 Tax Reimbursement on Optional Maintenance Contracts. The charging of tax reimbursement on parts under an optional maintenance contract constitutes excess tax reimbursement. The seller of the maintenance contract is the consumer of all parts used in the performance of the contract. 6/20/94.