Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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I

315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546

Annotation 315.0100

(a) IN GENERAL

315.0100 Engineering Services. Charge for supervision of installation and initial operation of equipment by a competent engineer is excludible from taxable gross receipts.

Charges for drawings, plans, diagrams, etc., relating solely to the general layout arrangement and integration of various items of machinery would be considered as charges for installation of the property and likewise excludible from gross receipts. That portion of such charges, however, which relate to design or production of the equipment would be subject to tax. 3/27/53.