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Ruling 89-237

Repairs


The total gross receipts, inclusive of fabrication labor and materials, for the sales of a "fabricate bracket" are subject to sales and use tax. A separately-stated charge for installation of the bracket onto the chipper fee is not taxable. The installation fee is applicable to the tax if it is not separately itemized on the bill.

The total gross receipts, inclusive of fabrication labor and material, for the sales of component parts which supplement production machinery are subject to the sales and use tax.

The total gross receipts, inclusive of the fabrication labor and materials, for the sales of fixtures are subject to sales and use tax.

The sales and use tax applies to the total sales price for repairs to tangible personal property including charges for repair labor and repair parts.

LEGAL DIVISION

November 22, 1989