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This Ruling has been cited in Ruling 93-4

Ruling 89-137

Engineering


The total gross receipts for adjusting air conditioning, heating, ventilation and exhaust systems in residential or commercial real estate are subject to sales and use tax.

The charges for testing air conditioning, heating, ventilation and exhaust systems in new construction or existing one, two or three family exclusively residential, owner-occupied real property, are not taxable regardless of whether you are hired by an engineer, homeowner or general contractor. The charges for testing air conditioning, heating, ventilation and exhaust systems in existing commercial, industrial, or income-producing real property are subject to the sales and use tax.

LEGAL DIVISION

October 10, 1989