Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655
(b) REPLACEMENTS GENERALLY—MAINTENANCE CONTRACTS
490.0480 Real Property—Repairs to. Lubrication under elevator maintenance contracts is repair to realty and the contractor is the consumer of the oil and other materials used. 1/30/50.