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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 315.0700

Sales and Use Tax Annotations


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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0700

(c) Miscellaneous Repairs

315.0700 Rebabbitting. Charges for rebabbitting a bearing constitute a repair operation. If a lump-sum charge is made for labor and materials and the value of the materials is insignificant in relation to the total charge, the repairer is the consumer of the materials. If the value of the materials is substantial, the repairer is regarded as the seller and tax applies to the fair retail selling price thereof. 4/16/54.