Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.0037

(a) GENERAL

295.0037 Charges for Testing and Calibrating a Laser Printer. A purchaser contracts with a vendor for a laser printer. The printer is connected to the purchaser's computer by the seller's technician. In addition to the hook-up, the technician tests and calibrates the printer. The charges for testing and calibration are taxable, while charges for actual installation are not. The charges for the testing and calibration are taxable even if the seller contracts for them with a third party. 6/20/94.