Laws, Regulations and Annotations

Search

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 315.0525

(c) Miscellaneous Repairs


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.