§ 3.07-450.5. Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges.

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(a) Delivery and installation charges in connection with the rental, leasing, and licensing of tangible personal property are exempt from the tax imposed by Section 3.04-450; provided that the provisions ofRegulation 3.07-100.2 have been met.
(b) Gross income from the sale of a warranty, maintenance, or similar service contract in connection with the rental, leasing, and licensing of tangible personal property shall be exempt.
(c) Separately stated charges for repair not included as part of a warranty, maintenance, or similar service contract relating to the rental, leasing, or licensing of tangible personal property are exempt from the tax imposed by Section 3.04-450; however, such income is subject to the provisions of Sections 3.04-460 and 3.04-465, and the provisions ofRegulation 3.07-465.1.

                    
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