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 490.0580

(c) WARRANTIES

(2) Warranty Charges—When Includable In Tax Measure

490.0580 Insurance. Warranty insurance charges, if required from the customer at the time of sale, form part of the purchase price and are subject to sales tax; if the insurance is optional, the charges are not part of the sales price and no tax is due. 12/13/63.