465. INSTALLATION CHARGES

465 INSTALLATION CHARGES 465.1 Installation charges for any materials or parts which constitute a repair of existing tangible personal property shall be subject to tax. 465.2 Where an installation charge is made in connection with the sale of a new and complete item the installation charge shall not be taxable if separately stated. Some examples of exempt installation charges would be in connection with the sale of the following: (a) Draperies; (b) Venetian blinds; (c) Storm windows and doors; and (d) Wall-to-wall carpeting; (e) Gas and electric stoves. SOURCE: Administrative Ruling No. 7, 16 DCRR.