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 190.2540

(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.