Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
150.0000 BUILDINGS AND OTHER PROPERTY AFFIXED TO REALTY—Regulation 1596
150.0020 Appliances Sold with Realty. A refrigerator, gas range and washing machine sold with a house by a contractor are subject to tax measured by the contractor's gross receipts from the sale of the appliances. It is immaterial that the cost of the appliances is included in the real estate mortgage, that the appliances are installed before the buyer receives the beneficial title to the property, that the appliances are firmly attached to the realty by gas pipes or rubber water connections or that the spaces between cabinets are specifically designed to accommodate the particular appliances. 7/10/58.