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 315.0160

(a) IN GENERAL

315.0160 Mounting Gun Scope. Mounting a scope on a new gun constitutes fabrication and the charges therefore are taxable. Mounting a scope on a customer's used gun constitutes installation labor and the charges therefore are exempt. 7/23/68.