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 315.0125

(a) IN GENERAL

315.0125 Installation of Satellite Television Systems. A retailer of satellite television systems provide installation as an option. The installation includes putting a post in concrete, putting five pieces of the satellite disk on the post, putting electronics on the disk, running wire from the disk to the inside of the house, hooking up electronics to the wire, aligning the disk, and programming the receiver.

This is a construction contract. Charges for labor or services used in installing or applying the property sold are excluded from the measure of tax. 1/4/93.