Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0450 Installation of Satellite Television Systems. A retailer of satellite television systems provides installation as an option. The installation includes putting a post in concrete, putting five pieces of the satellite dish on the post, putting electronics on the dish, running wire from the dish to the inside of the house, hooking up electronics to the wire, aligning the dish, and programming the receiver.
This is a construction contract. Charges for labor or services used in installing or applying the property sold are excluded from the measure of tax. 1/4/93.