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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0123

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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0123

(a) In General

315.0123 Installation Cost—Cabinets. Installation charges in connection with a contract to furnish and install cabinets are excluded from the measure of tax even though they are not separately stated in the bid, contract, or invoice. (Section 6012 (c)(3).) 1/23/92.