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 315.0330

(a) IN GENERAL

315.0330 Tinting Windows. Tinting windows on used vehicles, vessels, and aircraft is considered a repair operation. If no separate charge is made for the tinting material itself, and the fair retail value of the material is 10 percent or less of the total charge, the repairman is the consumer of the material. As such, no tax applies to the charge for the tinting. The repairman should pay the sales tax to its suppliers when purchasing the tinting material.

On the other hand, when the retail value of the tinting material is more than 10 percent of the total charge, the repairman is the retailer of the material, and must segregate on the customer's invoice and in his records the fair retail selling price for the material. 8/25/92.