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
315.0349 Waterbeds. The connecting of the components of a waterbed constitutes taxable assembly labor and not nontaxable installation labor. Filling a waterbed with water is nontaxable installation labor and is nontaxable even if not separately stated. 10/17/80.