Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655
(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.