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BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0760

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315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0760

(c) Miscellaneous Repairs

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315.0760 Reconditioning of Saw Blades. Where the identical saw blades delivered to a reconditioner are not returned to the customer and in lieu thereof similar blades are returned, the tax applies to the amount charged by the reconditioner for the reconditioned property. 4/10/53.