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:

1. (a) Draperies;
2. (b) Venetian blinds;
3. (c) Storm windows and doors; and
4. (d) Wall-to-wall carpeting;
5. (e) Gas and electric stoves.

SOURCE: Administrative Ruling No. 7, 16 DCRR.