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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 315.0540
(c) Miscellaneous Repairs
315.0540 Lacquering new film, charges for, are taxable, while charges for lacquering old worn and scratched film are nontaxable repair charges. 6/13/51.