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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546
Annotation 315.0289
(a) In General
315.0289 Reconfiguration of a Wall System. Reconfiguration of an existing wall system, which is not attached to realty, is considered to be a nontaxable repair. If a reconfiguration involves a substantial change from the original wall system due to the addition of many new components, that reconfiguration would be taxable fabrication. 12/24/86.