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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 490.0000 Returns, Defects and Replacements > Annotation 490.0480

Sales and Use Tax Annotations


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490.0000 Returns, Defects and Replacements—Regulation 1655

Annotation 490.0480

(b) Replacements Generally—Maintenance Contracts

490.0480 Real Property—Repairs to. Lubrication under elevator maintenance contracts is repair to realty and the contractor is the consumer of the oil and other materials used. 1/30/50.