724. EXEMPTION OF GOODS AND SERVICES FURNISHED TO MEET WARRANTY OBLIGATIONS WITHOUT CHARGE.

There are hereby specifically exempted from the provisions of this Chapter and from the computation of the amount of tax imposed by it, the gross receipts from furnishing goods or services to the purchaser or his successor in interest of tangible personal property to fulfill a warranty obligation of the manufacture to the extent that such goods or services are not charged to such purchaser or his successor in interest.

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