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 315.0555

(c) MISCELLANEOUS REPAIRS

315.0555 Locksmith. A locksmith is hired to furnish a new key for a vehicle ignition lock. The locksmith makes separate charges for going to the customer's location, for disassembly and reassembly of the steering column, and for the key.

The charge for travel is for service and is not subject to tax. The charge for disassembly and reassembly of the steering column is regarded as a charge for repair labor which is not subject to tax. It involves the reconditioning of property to refit it for the use for which it was originally intended. The charge for the key is taxable as a sale of tangible personal property. 10/27/82.