Indiana installation services subject to tax.

An Indiana court ruled that satellite dish installation services were subject to sales tax because they were combined with the sale of a satellite dish and not separately stated. Additionally, transfer of title did not pass at delivery, but after installation since the contract was not complete until the dish was installed. (Indiana Tax Court, No. 49T10-9611-TA-168, June 19, 2003)

Posted on December 15, 2003