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 315.0120

(a) IN GENERAL

315.0120 Hydraulic Lift Gate. The charge for installing a hydraulic lift gate on a leased truck is not subject to sales tax because it is owned by the lessee and does not constitute a sale or further construction of the truck. 10/20/64.