Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > M > 355.0000 Miscellaneous Repair Operations > Annotation 355.0030

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

---

M

---

355.0000 MISCELLANEOUS REPAIR OPERATIONS—Regulation 1553

Annotation 355.0030

---

355.0030 Jewelry Repairman—Consumers of Precious Stones. Jewelry repairmen are consumers of precious stones (diamonds, rubies, sapphires, pearls, etc.,) used in their repair operations if the stones are of insignificant value and essentially fungible in nature. These stones would be considered jewelry repair parts of which the repairmen is the consumer under Regulation 1553(e). 4/5/89.