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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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R


490.0000 Returns, Defects and Replacements—Regulation 1655

Annotation 490.0540

(c) Warranties

(1) In General

490.0540 Solicitor (or His Assignee)—of Warranties, not sold originally with sets, is consumer of parts or materials furnished pursuant to such warranties. 4/25/51.