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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 315.0520

Sales and Use Tax Annotations


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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0520

(c) Miscellaneous Repairs

315.0520 Fire Extinguishers, Recharging. The sales tax applies to that portion of the price for recharging fire extinguishers which represents the fair retail value of the materials furnished. 5/11/54.