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 150.0505

150.0505 Relocatable Classrooms. After a relocatable classroom is affixed to land it is considered real property. The sale of relocatable classroom buildings in-place while subject to a pending lease is not a sale of tangible personal property unless the seller-lessor intends to sever those buildings from the land. 8/21/90.