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 190.0526

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

190.0526 Mobile Home Accessories. Accessories are attached to mobile homes which are not on permanent foundation systems. The accessories are considered to be tangible personal property. Examples are: window awnings, skirting even though it may also be attached to the ground, and air conditioning units affixed solely to the mobile homes. Since these accessories are personal property, the retailer of these accessories may purchase them free of tax by issuing resale certificates to its suppliers. The retailer's charges for the carports and decks which are permanently attached to the foundation are considered to be improvements to realty and the installing contractors are the consumer of the materials which go into their construction. 10/18/90.