Contractors and subcontractors who manufacture and install a manufactured product
under contracts pertaining to the erection, improvement, alteration or repair of real
or personal property of others are dealers in the manufactured products so installed,
and shall collect from their customers the tax due with respect to the sales of tangible
personal property under such contracts. In instances where the contract or the invoice
shows the cost of installation separate from the price of the manufactured product
sold, the tax applies only on the selling price of the manufactured product, except
where the installation charge would also be taxable as a charge for repairs to tangible
personal property. However, when no segregation has been made of installation labor
from the price of the manufactured product sold, the tax applies on the entire amount
of the contract price.
The provisions of Rule 35 pertaining to contractor-dealers, insofar as appropriate,
apply also to contractor-manufacturers.
var val = document.getElementById('citecontent').innerHTML;
art.dialog.defaults.title = window.location.href;
art.dialog.data('cite', val);
art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');
