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 190.0914

(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS

190.0914 Shelving—Installation of. Charges for installation labor are not taxable, whether or not they are separately stated. Labor for providing shelving is regarded as taxable assembly labor rather than installation labor, unless part of the shelving is attached to the real property and the remaining components of the shelving are sequentially attached to the part already attached to create the shelving. 8/14/79.