Section 9-470. TIRE RECAPPING

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470.1The gross receipts from the sale of recapped tires (a sale of tangible personal property) are subject to the sales tax.

470.2The gross receipts from the total charge for recapping a person's tire on special order are subject to the tax (a fabrication or production of tangible personal property on special order for a consideration).

source

Administrative Ruling #11, 16 DCRR.

                    
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