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This Ruling has been obsoleted in part by PA 94-4, 13 (May)
(see SN 95(17))

Ruling 89-64


Inspection services rendered to new construction or existing one, two or three family exclusively residential, owner-occupied real property are not taxable.

Inspection services provided to existing commercial, industrial or income-producing real property are subject to the sales and use tax.


August 22, 1989