Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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R

490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655

Annotation 490.0500

(c) WARRANTIES

(1) In General

490.0500 Automobile Warranty. Replacement parts purchased ex-tax and furnished to automobile purchasers under a factory warranty are not subject to sales tax at the time they are installed in the vehicle, since the tax paid at time of sale of vehicle includes the replacement parts under the warranty. Neither is use tax due on such warranty parts. 10/31/63.