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 315.0124

(a) IN GENERAL

315.0124 Installation of Motherboard/Added Memory—Used Computer. A taxpayer is in the business of changing the motherboard of, or adding memory to, a customer's used computer. Assuming the motherboard or additional memory merely upgrades the used computer by increasing its existing memory and does not refit the computer for a use different from which it was originally produced, the charge for the labor to install these items is not subject to sales tax. The charge for the motherboard or additional memory furnished to the customer is taxable. 1/21/97.