Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
362.0000 MOBILEHOMES AND COMMERCIAL COACHES—Regulation 1610.2
362.0009 Aluminum Awnings—Installation Labor/Mobile Homes. When aluminum awnings are attached to the mobile home on a piece-by-piece basis with the finalization of the installation occurring at the time the metal supports are attached to the concrete, the method of "assembly" constitutes nothing more than installation labor charges which are not subject to tax.
However, if the so-called assembly labor was done by first fabricating the unit and then attaching it to the mobile home, the assembly would be taxable and only the actual affixation to the mobile home and concrete slab would be regarded as installation labor. 11/24/75.