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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 315.0780

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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.