Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0350

(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS

190.0350 Garage Door—Remote Control. A contract to furnish and install an automatic garage door is a construction contract. The door itself; the hardware that connects the door to the structure; the hardware which links the door to the mechanical and electrical units; and the electrical wiring are classified as materials. Motors, gear boxes, electrical or electronic receivers, mounted control stations, and portable transmitting units are classified as fixtures. 8/20/84