Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(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.