Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
I
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
Annotation 315.0289
(a) IN GENERAL
315.0289 Reconfiguration of a Wall System. Reconfiguration of an existing wall system, which is not attached to realty, is considered to be a nontaxable repair. If a reconfiguration involves a substantial change from the original wall system due to the addition of many new components, that reconfiguration would be taxable fabrication. 12/24/86.