Water softening and conditioning business
Sec. 3. (a) A person is a retail merchant making a retail
transaction when he regularly and occupationally engages in the
business of softening and conditioning water.
(b) For purposes of this section, the business of softening and
conditioning water includes the exchange of water softening and
conditioning tanks in the ordinary course of the business, but does
not include the preparatory plumbing and work necessary for the first
installation of tanks.
As added by Acts 1980, P.L.52, SEC.1.
Last modified: May 28, 2006