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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 315.0140

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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0140

(a) In General

315.0140 "Lift Gates" on Used Trucks. A "lift gate" is an accessory rather than an integral part of a truck. Separately stated charges for installation labor would not be included in the measure of tax where the installation is made on a used truck. 4/15/57.