Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
485.0000 RETREADING AND RECAPPING TIRES—Regulation 1548
485.0020 Itemization of Charges. Recappers may, if they wish, itemize on their charges to their customers the selling price of the tread rubber of camelback used in retreading operations and pay the sales tax upon such itemized amounts. The Federal excise tax is includable in the gross receipts subject to tax. 8/8/56.