Tax Rules: Final: 5703-9
5703-9-37 Sales and use tax: tire retreading and
repairs
(A) Persons engaged in the business of retreading, recapping,
or relugging of tires for consideration are deemed to be
producing tangible personal property for sale by processing,
as defined in rule 5703-9-20 of the Administrative Code. The
taxability of tools and equipment purchased by such persons
will be determined under the provisions of rule 5703-9-21 of
the Administrative Code.
With respect to sales of retreated, recapped, or relugged
tires, the full amount charged to the consumer, including
materials and labor, is the price subject to the sales tax,
regardless of the manner in which the consumer is billed for
such charges.
(B) Persons engaged in performing tire repairs for
consideration are engaged in making sales of a service
subject to sales tax. The full amount charged to the
consumer, including materials and labor, is the price subject
to sales tax.
Effective: 3-21-93
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5739.01, 5739.011, 5741.02
Prior effective dates: 11-23-53, 10