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BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0820

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I

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315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0820

(c) Miscellaneous Repairs

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315.0820 Retipping of Tools. The repairman is the consumer of materials used in the retipping of oil well drilling tools, the materials not being a separately identifiable part and their cost being insignificant in relation to the total charge. 8/9/57.