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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 315.0420

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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0420

(c) Miscellaneous Repairs

315.0420 Conversion of Transport Loader from hydraulic to mechanical operation constitutes a repair operation in which value of repair parts used is substantial. 8/1/51.