Any labor affiliated with the sale of property to be attached to become real property by an Option 1 contractor will be taxable. The only exception would be if the attachment was purely incidental to the transfer of a building. Taxable labor charges would include “fabricating, installing, applying, assembling, and repairing building materials and fixtures annexed to real estate”. It will not make a difference in the taxability of the labor if the charges are separately stated. Option 1 contractors include those contractors who have not filed a Nebraska Sales and Use Tax Election for Contractors (Form 16). (Revenue Ruling No. 1-02-07, Nebraska Department of Revenue, September 30, 2002)