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
150.0460 Portable Classrooms. Portable classrooms are required by contracts of sale to be built at "depot" locations on a mass production basis. Unlike other portable classrooms placed on permanent foundations similar to those of houses, the foundations of the portable classrooms under the contracts are designed to support the classrooms during construction only. Completed structures are removed from the depot side by the school district to the classroom site. Because of lack of permanency of the foundations and of the school district's responsibility to remove the finished classrooms, the contracts are classified as contracts for the sale of tangible personal property rather than contracts to improve real property, and if a sufficient number of sales are made, are taxable sales of personal property. 11/17/69.