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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 315.0340

(a) In General

315.0340 Tuning, Testing and Adjusting of Organ. Separate charges for labor of tuning, testing, and adjusting during installation of, for purpose of adapting tone to the acoustics of the building in which installed are deductible as installation charges. 9/21/50.