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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
G
295.0000 Gross Receipts
Annotation 295.1700
(g) Service Charges Generally
295.1700 "Setting Up" Equipment. Service charges for a factory trained serviceman to set up equipment sold by the taxpayer and to supervise its initial operation are exempt installation charges, provided no fabricating, assembling, or processing occurs in the "setting up." 12/7/65; 5/15/85.