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

Ruling 89-52


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

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


August 15, 1989