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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 315.0310
(a) In General
315.0310 State Inspection and Emission Stickers. State and emission inspections are regarded as a sale of labor and, therefore, charges for these inspections are not taxable. The state and emission inspection certificates (stickers) are regarded as a record of the inspection and not as tangible personal property. As such, sales tax does not apply. If any repairs are performed as a part of the inspection, sales tax applies to the repair charges in accordance with Regulation 1546. 2/6/95.