A new gas insert is a capitol improvement when the following conditions exist. The Insert purchased is installed by a contractor who removes the existing damper and attaches a new vent system from the unit to a cap at the top of the chimney. This new chimney system stays as a permanent installation with the home. The homeowner will not pay sales tax on the labor or delivery. The full contract will include a markup for sales tax paid only on the purchase price of the materials. You should always purchase from a trusted source like Cricket on the Hearth, Inc., so that approved venting and clearances are maintained specific to the product purchased. Your installation contractor will also be your service technician for years to come as fireplace companies will not touch other's installations. Choose wisely!