Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 315.0765


315.0765 Refurbishing of Lighting Fixtures. A taxpayer contracted with the owner of a chain of restaurants to rework the old lighting fixtures in the restaurant and to install energy saving fluorescent lamps. The contract called for the taxpayer to paint, repair and refurbish the old lighting fixtures. The refurbishing of the old lighting fixtures consisted of removing the plastic pieces and cutting glass to fit in the existing fixtures. The glass was soldered in place and a portion of the glass was beveled. The customer was billed for the amount of labor and material separately.

Even though the fixture was cosmetically more attractive and more energy efficient because of the fluorescent bulbs, the light was now refit for the use for which it was originally produced. Therefore, the labor was repair or reconditioning and not fabrication labor. Tax applies to the sales price of the parts and materials which were billed separately. 6/2/91.