Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

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

Annotation 435.0585

(c) MISCELLANEOUS OPERATIONS

435.0585 Computer Additions. A computer company receives a computer, which was bought elsewhere, from a customer. The company produces and installs into the computer an amplifier.

If the computer is a new computer, sales tax applies to the entire charge for the installation of the amplifier. If the computer is a used computer, and the amplifier simply amplifies the audio output of the computer and does not refit the computer for a use different from which it was originally produced, the charge for the amplifier and parts furnished to the customer is taxable. Tax does not apply to the charge for labor to install the amplifier. 4/13/92.