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BTLG Table of Contents > Sales and Use Tax Annotations > R > 490.0000 Returns, Defects and Replacements > Annotation 490.0510

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R

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490.0000 Returns, Defects and Replacements—Regulation 1655

Annotation 490.0510

(c) Warranties

(1) In General

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490.0510 Automobile Warranty. The unexpired portion of a new car warranty, which a second retail purchaser of the car receives by paying a $25 transfer fee and which is subject to a $25 deductible clause, is a continuation of the original mandatory warranty. Amounts billed to the manufacturer for parts and the $25 transfer fee are not subject to sales or use tax. The pro rata portion of the $25 deductible charge allocable to parts is subject to sales tax. 10/22/71.