Section 9-465. INSTALLATION CHARGES

Latest version.

465.1Installation charges for any materials or parts which constitute a repair of existing tangible personal property shall be subject to tax.

465.2Where 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.

                    
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