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
150.0560 Swimming Pools. Sales of prefabricated aluminum swimming pools installed by the seller above ground on a base of sand are retail sales of tangible personal property. The price for on-site assembly and fabrication is included in the gross receipts although the price for services used in installing the pools is excludable. 8/9/68.