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BTLG Table of Contents > Sales and Use Tax Annotations > R > 490.0000 Returns, Defects and Replacements > Annotation 490.0720

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R

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490.0000 Returns, Defects and Replacements—Regulation 1655

Annotation 490.0720

(c) Warranties

(2) Warranty Charges—When Includable In Tax Measure

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490.0720 Service Warranty. A mandatory charge for a service warranty on tangible personal property must be included in the gross receipts from the sale of the property, whether or not the charge is separately stated on the customer's billing. 5/12/66.