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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0300

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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0300

(a) In General

315.0300 Shoe Braces. Leg braces are attached to a pair of new shoes. The braces constitute a separate finished product and the labor of attaching them to the shoes is exempt installation labor rather than taxable fabrication labor. 9/2/55.