Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(c) MISCELLANEOUS REPAIRS
315.0610 Mounting and Balancing. The separately stated charges for mounting of a tire on a wheel are not taxable if the service is optional with the customer. The fact that the retailer sold both the tire and the wheel does not alter this conclusion. Likewise, charges for the balancing of the tire are nontaxable when separately stated. The retailer is the consumer of weights or valve stems unless a separate charge is made for them. 3/21/75.