Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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B

150.0000 BUILDINGS AND OTHER PROPERTY AFFIXED TO REALTY—Regulation 1596

Annotation 150.0160

150.0160 Electrical Appliances. Electrical appliances such as a range and refrigerator installed in a house do not become a part of the realty but retain the character of personalty. Accordingly, upon a sale of the house, including the range and refrigerator, the sales tax applies to the sale of such personalty, irrespective of whether the sales price of the range and refrigerator are separately stated. 8/26/53.