Ruling 90-8

Underground Tanks

The sale of an underground storage tank is subject to sales and use tax. A separately stated installation charge on the bill is not taxable. If the installation fee is not segregated from the charge for the underground storage tax on the bill, then the total gross receipts are subject to the sales and use tax.

The removal of an underground storage tank is not subject to sales and use tax.

LEGAL DIVISION

January 31, 1990