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BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0600

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I

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315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0600

(c) Miscellaneous Repairs

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315.0600 Machinery Rolls, chrome plating of used, is regarded as a repair operation and the plater is regarded as the consumer of materials used, if he does not make a separate charge for such materials. 9/26/50.