Tax Type
Retail Sales and Use Tax
Description
Flooring installation
Topic
Taxability of Persons and Transactions
Date Issued
10-30-1989
October 30, 1989
Dear*****************
This will reply to your letter of August 21, 1989, regarding sales and use tax assessed to**************(Taxpayer).
Based upon the particular facts of this situation, the subcontract between your corporation and the taxpayer for the installation of raised access flooring represents a contract respecting real estate. As such, the tax assessed to the taxpayer on this transaction will be abated in full.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner