Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0450

(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.