Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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B

150.0000 BUILDINGS AND OTHER PROPERTY AFFIXED TO REALTY—Regulation 1596

Annotation 150.0080

150.0080 Cabinets, etc. Cabinets prefabricated by a contractor are sold as a part of the realty if installed in his house constructed by him on his lot prior to sale. However, if the contractor installs such prefabricated cabinets in a house which he has agreed to construct on a lot sold by him, the cabinets are sold as a part of the realty only if the purchaser does not have legal or equitable title to the lot at the time of the installation. If pursuant to an agreement to sell a house the contractor includes a refrigerator, stove, washer or other equipment not built-in the sales tax applies to the fair retail sale price of the equipment. 7/15/57.