Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(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.