Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655
Annotation 490.0515.010
(c) WARRANTIES
(1) In General
490.0515.010 Optional Warranties. A seller of equipment also sold optional lump-sum maintenance agreements to its customers. This seller then subcontracted the actual maintenance work, also for a lump-sum amount. Irrespective of whether the optional maintenance agreement was purchased from the seller of the equipment or from some other party, the sub-contractor actually doing the repair work is the consumer of the parts used because that sub-contractor was performing repairs under the optional maintenance agreement it sold. 10/21/88.