Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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R

490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655

Annotation 490.0510.200

(c) WARRANTIES

(1) In General

490.0510.200 Automobile Warranty—$100 Deductible. When a new car warranty is subject to a $100 deductible clause, the $100 deductible is taxable in accordance with the ratio of parts to labor. 5/15/90.