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BTLG Table of Contents > Sales and Use Tax Annotations > R > 490.0000 Returns, Defects and Replacements > Annotation 490.0700

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R

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490.0000 Returns, Defects and Replacements—Regulation 1655

Annotation 490.0700

(c) Warranties

(2) Warranty Charges—When Includable In Tax Measure

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490.0700 Service Protection Contract. A separate charge for a service protection contract which is actually an optional labor and parts warranty, does not constitute taxable gross receipts from the original sale of an appliance. 5/10/60.