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BTLG Table of Contents > Sales and Use Tax Annotations > R > 490.0000 Returns, Defects and Replacements > Annotation 490.0748

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490.0000 Returns, Defects and Replacements—Regulation 1655

Annotation 490.0748

(d) Defective Merchandise

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490.0748 Defective Merchandise. A refrigeration compressor which ultimately fails as the result of many years of productive use and not because of a defect inherent in it when it was first sold is not eligible for defective merchandise credit when it is turned in on the purchase of a replacement compressor, even though some credit may be allowed by the retailer. Such a credit would be in the nature of a trade-in which may not be deducted from the selling price of the replacement compressor. 1/28/69.