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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 315.0160

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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0160

(a) In General

315.0160 Mounting Gun Scope. Mounting a scope on a new gun constitutes fabrication and the charges therefore are taxable. Mounting a scope on a customer's used gun constitutes installation labor and the charges therefore are exempt. 7/23/68.