Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
150.0000 BUILDINGS AND OTHER PROPERTY AFFIXED TO REALTY—Regulation 1596
150.0060 Buildings—to be Removed by Purchaser. A sale of a building affixed to land owned by the seller is not a sale of tangible personal property even though the purchaser is to remove the building after the sale. If the seller is to remove the building, however, the sale is a sale of tangible personal property. Opinion of the Attorney General No. 67/218; 9/6/68; 9/12/68.