Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
Annotation 190.2540
(c) MEASURE OF TAX
190.2540 Television Antenna. Where a retailer furnishes and installs television antenna and is not the manufacturer thereof, the retail sale price is regarded as the cost of the antenna to him provided the retailer makes a lump-sum charge. This will be true whether one lump-sum charge is made for everything including the set, the antenna and installation of both or whether one lump-sum charge is made for the set and its installation and another lump-sum charge is made for the antenna and its installation. 12/24/54.