73.The following are not repairs within the meaning of paragraph b of section 167 of the Act:
(a) work costing a total of $50 or less, including parts and labour and, as regards the obligation to provide a written estimate, work costing a total of not more than $100, including parts and labour;
(b) installation of tires on or a battery in an automobile or motorcycle if purchase and installation form the object of the same bill.
R.R.Q., 1981, c. P-40.1, r. 1, s. 73; O.C. 848-94, s. 6.