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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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G


295.0000 Gross Receipts

Annotation 295.0361

(a) General

295.0361 Installation and Testing Charges. A manufacturer purchases equipment specifying that title will pass following installation by the seller and successful on site testing. Separate charges are made by the seller for installation and for testing. Installation charges are not subject to tax, but testing charges are. 6/20/94.