An appeals panel upheld a state tax bill for electronics retailer Best Buy, finding that home appliance sales still carry a sales tax even when the retailer installs the purchases as a contracted service.The 1st District Appellate Court, in an unpublished order, affirmed a judgment that the big box store was wrong to avoid sales tax collection on built-in appliances such as dishwashers, microwaves and refrigerators.Best Buy argued that when it delivers and installs such appliances, it acts as a contractor instead of a …