Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655
(2) Warranty Charges—When Includable In Tax Measure
490.0720 Service Warranty. A mandatory charge for a service warranty on tangible personal property must be included in the gross receipts from the sale of the property, whether or not the charge is separately stated on the customer's billing. 5/12/66.