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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 315.0260

Sales and Use Tax Annotations


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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0260

(a) In General

315.0260 Pole Lines. The charge for the stringing of wires on existing utility lines and other installations such as making connections, installing apparatus and guy wires, etc., are nontaxable installation charges. The tax applies only to the extent of the selling price of the materials furnished by the contractor. 6/18/57.