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 315.0142

(a) IN GENERAL

315.0142 "Lift Gates" on New Trucks. A vehicle is traditionally regarded as "new" when 1) the vehicle qualifies as a new vehicle when it is registered with DMV and 2) the contract for fabrication operations on the vehicle is entered into within 60 days of the registration date.

The labor to install an accessory, such as a lift gate, in a new vehicle, is a step in the manufacturing process resulting in the creation or production of a vehicle produced as specified by the consumer. Installation of accessories on a new vehicle is subject to tax as fabrication labor. 11/28/01.