Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0070 Bank ATM. Free-standing or counter-top automated teller machines (ATMs) are tangible personal property and tax applies to the gross receipts from a retailer's sale of such ATMs. Contracts to furnish and install such units are not construction contracts. However, ATMs which are built into the wall of a building or other structure are classified as "fixtures" under Regulation 1521. Contracts to furnish and install such units are construction contracts. Tax applies to the sales of such "fixtures" as specified in that regulation. 3/16/98. (M99–2).