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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 315.0580

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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0580

(c) Miscellaneous Repairs

315.0580 Lubricants Used in Lubrication Service, where no separate charge made for, regarded as consumed by lubricator whereas transmission and motor oil are regarded as resold. 3/19/52.