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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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I


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.