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 150.0700

150.0700 Water Meters. Sales of water meters in place are sales of real property and not subject to tax unless the seller is the lessee of the premises having the right to remove the meters and sells them to a purchaser who likewise has the right to remove the meters from real property owned by others. 1/27/65.