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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 315.0720

(c) Miscellaneous Repairs


315.0720 Rebuilding and Enlarging of cabin on pleasure boat, adding sleeping facilities, boat remaining pleasure boat, treated as repair, not fabrication operation. 2/2/51.