Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0200 Evaporative Coolers. A dealer who contracts to furnish and install evaporative coolers into mobilehomes, not on permanent foundations, and subcontracts the job to a heating and air conditioning contractor is a retailer of the evaporative coolers. The dealer is required to pay sales tax on the entire gross receipts of the retail sale. Since the mobilehome is not installed in a permanent foundation, it retains its status as tangible personal property. Accordingly, the contractor, in furnishing and installing the evaporative cooler, does not perform a construction contract. 5/31/91.