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103 KAR 28:130. Tire retreading and recapping


Published: 2015

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      103 KAR 28:130.

Tire retreading and recapping.

 

      RELATES TO: KRS

139.110

      STATUTORY

AUTHORITY: KRS Chapter 13A

      NECESSITY,

FUNCTION, AND CONFORMITY: To interpret the sales and use tax law as it applies

to charges for tire retreading and recapping.

 

      Section 1.

Persons engaged in retreading or recapping of tires for customers are retailers

and the tax applies to the gross receipts from such retreading or recapping of

tires. The total price charged by the retreader or recapper is the measure of

the tax for either retreading or recapping a tire belonging to his customer, or

for a recapped or retreaded tire sold outright by the recapper or retreader to

his customer. (SU-88; 1 Ky.R. 231; eff. 1-8-75.)