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 315.0123

(a) IN GENERAL

315.0123 Installation Cost—Cabinets. Installation charges in connection with a contract to furnish and install cabinets are excluded from the measure of tax even though they are not separately stated in the bid, contract, or invoice. (Section 6012 (c)(3).) 1/23/92.