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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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I


315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0680

(c) Miscellaneous Repairs


315.0680 Purifier of Used Transformer Oil and Used Paint Thinner, who does not commingle materials of different customers, treated as repairer not furnishing any parts or materials. 12/14/50.