I am not sure if you were responding to my post or to someone else's post.
But, looking back at what I wrote, I think I made a mistake.

I posted the following link:

http://www.state.nj.us/treasury/taxa.../sales/st8.pdf

I misread it before. The form at the above link says that the contractor is
to charge sales tax for "labor and services" unless the form is filled out
by the homeowner and contractor documenting that the work that was done was
a capital improvement (such as installing an HVAC system). But, at the top
of the form it says, "MAY NOT BE ISSUED FOR THE PURCHASE OF MATERIALS". In
other words, you DO pay sales tax on the equipment materials), but you DO
NOT have to pay sales tax to a contractor for labor and services when the
work is for a capital improvement (such as an HVAC system).

Do you mean you paid says tax on the labor for installing a full central air
unit, or do you mean you paid sales tax on the purchase of the unit itself?


"loch" wrote in message
...
Sorry. My case is a full central air unit. We were charged sales tax
and wonder if we should get a refund.