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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 315.0740

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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0740

(c) Miscellaneous Repairs

315.0740 Rechroming. Polishing and rechroming of used stainless steel parts constitutes a repair activity and the person performing such work is the consumer of all materials used and the tax does not apply to his charges. 11/5/54.