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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 470.0000 Repainting and Refinishing > Annotation 470.0100

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470.0000 Repainting and Refinishing—Regulation 1551

Annotation 470.0100

470.0100 Signs. The sign painter is regarded as the consumer of paint used in repainting signs not attached to realty, regardless of whether or not the lettering is changed or blacked out. 7/17/58.