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BTLG Table of Contents > Sales and Use Tax Annotations > R > 490.0000 Returns, Defects and Replacements > Annotation 490.0440

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R

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490.0000 Returns, Defects and Replacements—Regulation 1655

Annotation 490.0440

(b) Replacements Generally—Maintenance Contracts

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490.0440 Credits. Credits granted by a manufacturer to a car dealer reducing the dealer's purchase price of replacement parts to an amount equivalent to the purchase price paid by an independent warehouse distributor were held not to represent consideration received for sales where the making of sales at reduced prices to fleet operators normally serviced by distributors was a condition of the adjustment of the purchase price of the parts. 3/14/69.