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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 315.0349

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I

315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0349

(a) In General

315.0349 Waterbeds. The connecting of the components of a waterbed constitutes taxable assembly labor and not nontaxable installation labor. Filling a waterbed with water is nontaxable installation labor and is nontaxable even if not separately stated. 10/17/80.