Raynor Door Inc. v. Charnes

Opinion by JUDGE PIERCE 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.