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BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0370

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315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0370

(b) Exchanges of Used for Reconditioned Property

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315.0370 Core Deposits. New Parts: The customer purchases the parts, leaves a core deposit, and is charged tax on the total. Later, the customer brings in a used part. Under these circumstances, the customer would be entitled to a refund or credit for the core deposit only. Tax paid with respect to the core deposit should not be refunded or credited to the customer.

Reconditioned Parts: The customer purchases the part, leaves a deposit, and is charged tax on the total. Later, the customer brings in a used part. Under these circumstances, the customer would be entitled to a credit or refund of the core deposit plus tax paid with respect to it. 2/27/80.