Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
150.0000 BUILDINGS AND OTHER PROPERTY AFFIXED TO REALTY—Regulation 1596
150.0680 Water Meters. A sale of water meters in place as part of the sale of a private water system is a sale of tangible personal property when the meters are on land not owned by the seller, and subject to tax. 9/26/56.