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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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.