Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
(a) IN GENERAL—DEFINITION
495.0120 Church Organ Installation. Musical instruments used exclusively for religious purposes are not exempt from the sales tax. The sale and installation of a new organ in a church, providing the organ is considered to be a fixture, makes the contractor, as the retailer, liable for the tax. The enlargement of an organ, which goes beyond merely repairing the organ, is regarded as a taxable sale measured by the gross receipts from that operation. 12/11/64.