Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED
330.3350 Installation Charges. Installation charges for leased artwork which are included in rentals payable are excluded from the measure of tax pursuant to section 6011(c)(3). However, if the artwork is fabricated in the process of installation, this would be regarded as fabrication labor and not excludable installation labor. 1/12/90.