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BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0840

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I

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315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0840

(c) Miscellaneous Repairs

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315.0840 Stress Relieving. Preheating of pipe to relieve stress is a repair operation rather than fabrication and exempt from tax. 10/6/54.