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Business Taxes Law Guide—Revision 2025

BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0640

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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0640

(c) Miscellaneous Repairs

315.0640 Plating. Rechroming of parts of a used automobile is considered a repair operation. The plater is the consumer of the materials used and sales tax does not apply to the charges for such rechroming, provided the rechromed part is the identical part delivered to the repairer for rechroming. 5/6/54.