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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 460.0000 Reimbursement for Sales Tax > Annotation 460.0280

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460.0000 Reimbursement for Sales Tax—Regulation 1700

Annotation 460.0280

460.0280 Tax Reimbursement on Optional Maintenance Contracts. The charging of tax reimbursement on parts under an optional maintenance contract constitutes excess tax reimbursement. The seller of the maintenance contract is the consumer of all parts used in the performance of the contract. 6/20/94.