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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
I
315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546
Annotation 315.0780
(c) Miscellaneous Repairs
315.0780 Reprocessing of Welding Flux. This constitutes a repair operation in which parts furnished are insignificant. However, if identical flux is not returned to the customer, the "exchange" rule governs. 10/25/51.