Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0354

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

190.0354 Gasses Used—Fire Suppression System. Automatic fire suppression systems (and all of its components), by manner of affixation, the purpose of its intended usage, and the intention of the parties becomes part of the structure in which the system is installed. Components of the system, including gasses initially used to charge the system, are part of the system. In such cases, the gasses are not taxed as sales of tangible personal property. They are treated the same way that freon is treated when sold with the installation of air conditioning units. 7/11/96.