Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0935


190.0935 Solar Window Tinting and Vinyl Pinstriping. A taxpayer requested information regarding the sales tax application for applying solar window tinting and vinyl pinstriping to commercial storefront windows, homes, cars, boats and airplanes. The customers are billed for a single lump sum, with no separate itemization of materials and labor.

When tinting or pinstriping real property, (store-front windows and homes), the taxpayer is a construction contractor and the consumer of such property. The sale of the property to the taxpayer, or the use of the property, is subject to sales or use tax.

At the time of performing the tinting, it is assumed that the windows are component parts of used, rather than new vehicles, vessels, and aircraft. Based on this assumption, the taxpayer is performing repairs. Since there is no separate charge for the property, furnished in connection with the repairs (tinting), the taxpayer is the consumer of such property if the retail value is 10 percent or less of the total charge. The sale of the property to the taxpayer, or the use of the property, is subject to sales or use tax. When the retail value of the property furnished in connection with the tinting is more than 10 percent of the total charge, the taxpayer is the retailer of such property, and must segregate on the invoices to the customers, the fair retail selling price of such property.

Pinstriping cars, boats and airplanes is considered the same as applying lettering to these items. Lump sum charges for pinstriping vehicles, vessels, and aircraft are not subject to tax. Sales tax reimbursement should be paid when purchasing the items applied as pinstriping. 8/25/92.