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This Ruling has been superseded in part by Ruling 90-60;
obsoleted by AN 2000(8)

Ruling 89-29

Motor Vehicle Repairs


Please be advised that the service of painting business vehicles, including vehicles leased to a business by a motor vehicle leasing company, is subject to sales and use taxes. Also, painting services cannot be purchased for resale by a motor vehicle leasing company, because these services are consumed by the leasing company.

LEGAL DIVISION

July 17, 1989