Raynor Door, Inc. v. Charnes

PIERCE, Judge.

Plaintiff, Raynor Door, Inc. (Raynor), appeals the trial court’s judgment finding it liable for sales taxes on garage doors it installs. We reverse.

Raynor furnishes and replaces special order garage doors. The parts of the doors are transported to the job site where they are assembled and installed by Raynor’s employees. Raynor paid the use tax on the acquisition cost of materials and supplies but did not collect sales taxes on its new commercial or residential contract installations.

The Department of Revenue (Department) determined that Raynor owed sales taxes on the purchase…