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BTLG Table of Contents > Sales and Use Tax Annotations > R > 490.0000 Returns, Defects and Replacements > Annotation 490.0510.200

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R

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490.0000 Returns, Defects and Replacements—Regulation 1655

Annotation 490.0510.200

(c) Warranties

(1) In General

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490.0510.200 Automobile Warranty—$100 Deductible. When a new car warranty is subject to a $100 deductible clause, the $100 deductible is taxable in accordance with the ratio of parts to labor. 5/15/90.