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Are replacement parts for white goods, such as compressors, subject to the solid waste excise tax?

April 26, 2017compressors replacement solid Subject tax waste white

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Are replacement parts for white goods, such as compressors, subject to the solid waste excise tax?

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No, the fee is imposed on the sale of the new item and not on replacement or repair parts. For example, a central heating and air conditioning unit is subject to the fee; however, the replacement of a compressor on an air conditioner is not subject to the fee.