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 315.0349

(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.