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

Ruling 89-52

Inspections


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.

LEGAL DIVISION

August 15, 1989