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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > G > 290.0000 Goods Damaged in Transit > Annotation 290.0100

Sales and Use Tax Annotations


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G

290.0000 Goods Damaged in Transit—REGULATION 1629

Annotation 290.0100

290.0100 Replacement Parts. Sales of repair parts used in repairing automobiles damaged in shipment where the automobiles are to be resold upon arrival at their ultimate destination, are sales for resale not subject to tax. It is immaterial whether the payment for such parts is made by the carrier or the owner of the automobiles. 9/30/53.