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BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0525

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I

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315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0525

(c) Miscellaneous Repairs

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315.0525 Fringe Replacement on a Rug. Replacing fringe on a rug is a repair operation. As such, the repairer is either the retailer or the consumer of the materials used to make the repair, as governed by Regulation 1546(b). 12/21/92.