Of any tangible personal property, however acquired, where not acquired for purposes of resale upon which any of the services described under §
15-42C(2) and
(3) have been performed. For purposes of Subsection
A of this section, the tax shall be at the rate of 3%, and effective January 1, 1976, an additional tax at the rate of 1% additional to such 3% rate, and effective for the period beginning September 1, 2015, and ending November 30, 2025, an additional tax at the rate of 0.5% additional to such 3% rate and such additional 1% rate of the consideration given or contracted to be given for such property, or for the use of such property, but excluding any credit for tangible personal property accepted in partial payment and intended for resale, plus the cost of transportation, except that where such cost is separately stated in the written contract, if any, and on the bill rendered to the purchaser. For purposes of Subsection
B of this section, the tax shall be at the rate of 3% and effective January 1, 1976, an additional tax at the rate of 1% additional to such 3% rate, and effective for the period beginning September 1, 2015, and ending November 30, 2025, an additional tax at the rate of 0.5% additional to such 3% rate and such additional 1% rate, of the price at which items of the same kind of tangible personal property are offered for sale by the user, and the mere storage, keeping, retention or withdrawal from storage of tangible personal property by the person who manufactured, processed or assembled such property shall not be deemed a taxable use by him. Notwithstanding the foregoing, or the purposes of Subsection
B of this section, there shall be no tax on any portion of such price which represents the value added by the user to tangible personal property which he fabricates and installs to the specifications of an addition or capital improvement to real property, property or land, as the terms "real property," "property" or "land" are defined in the Real Property Tax Law, over and above the prevailing normal purchase price prior to such fabrication of such tangible personal property which a manufacturer, producer or assembler would charge an unrelated contractor who similarly fabricated and installed such tangible personal property to the specifications of an addition or capital improvement to such real property, property or land. For purposes of Subsections
C and
D of this section, the tax shall be at the rate of 3%, and effective January 1, 1976, an additional tax at the rate of 1% additional to such 3% rate, and effective for the period beginning September 1, 2015, and ending November 30, 2025, an additional tax at the rate of 0.5% additional to such 3% rate and such additional 1% rate of the consideration given or contracted to be given for the service, including the consideration for any tangible personal property transferred in conjunction with the performance of the service, plus the cost of transportation of property so transferred and of the tangible personal property upon which the service was performed, except where such cost is separately stated in the written contract, if any, and on the bill rendered to the purchaser.
[Amended 7-21-2015 by L.L. No. 20-2015; 7-6-2017 by L.L. No. 15-2017; 5-8-2018 by L.L. No. 6-2018; 5-29-2020 by L.L. No. 2-2020; 7-25-2023 by L.L. No. 15-2023]