Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526

Annotation 435.0080

(a) ASSEMBLY, DISASSEMBLY AND REASSEMBLY

435.0080 Charges for Delivery, Assembly, and Reconfiguration. Charges for the assembly of office furniture, lockers, shelving, bookcases, inter-connecting partitions, etc., received knocked-down and/or in cartons are taxable whether the assembly is done at the retailer's premises, or at the customer's premises, and regardless of whether the work is done by the retailer's employees or a sub-contractor's. If the assembled units are to be attached to the customer's floor or walls, charges for such installation are not taxable. Similarly, tax does not apply to additional charges for re-configuring units which have already been assembled, such as desks in which drawers are to be moved from right side to left side, etc.

Charges for shipment to a subcontractor's warehouse for later delivery are not excludable from the measure of sales or use tax because the charge is not for transportation "directly to the purchaser." 2/27/91.