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 315.0310

(a) IN GENERAL

315.0310 State Inspection and Emission Stickers. State and emission inspections are regarded as a sale of labor and, therefore, charges for these inspections are not taxable. The state and emission inspection certificates (stickers) are regarded as a record of the inspection and not as tangible personal property. As such, sales tax does not apply. If any repairs are performed as a part of the inspection, sales tax applies to the repair charges in accordance with Regulation 1546. 2/6/95.