Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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410.0000 PERMITS—Regulation 1699

Annotation 410.0325

(b) PERSONS MAKING NONTAXABLE SALES

410.0325 Installing Customer Provided Signs. A contractor who only installs customer provided signs that are classified as "fixtures" under Regulation 1521 and does not perform any fabrication of the sign prior to installation would not be required to obtain a seller's permit. If, however, the contractor performs fabrication labor prior to installation or furnishes property which is not considered "material" within the meaning of Regulation 1521, the contractor would be required to hold a seller's permit and report and pay sales tax to the Board on such charges. 1/24/94.