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 315.0289

(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.