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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546
Annotation 315.0060
(a) In General
315.0060 Consumer of Replacement Merchandise—Repairer as. The purchase of new merchandise by a repairer to replace merchandise of customers lost through fire on repairer's premises is a retail taxable sale to the repairer. If such merchandise is purchased ex-tax under a resale certificate it must be reported as consumed goods for no resale takes place under such circumstances. 7/27/53.