Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655
(2) Warranty Charges—When Includable In Tax Measure
490.0600 Manufacturer. A warranty issued by a manufacturer of appliances for which a charge is made to the retailer who passes the charge along to the customer, the amount of the charge is included in the measure of tax as an integral part of the sale, and is subject to the tax. (Distinguished from optional television warranties.) 12/19/52.