Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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I

315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546

Annotation 315.0122

(a) IN GENERAL

315.0122 Installation of Boards in a Computer. A purchaser contracts to have utility boards installed in a computer. If the computer is new, the installation of the utility boards is a step in providing the final product. The entire charge is taxable regardless of whether the boards are installed by the seller of the computer, the seller of the boards, or someone else hired by the purchasers. 6/20/94.