Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0598


190.0598 Prefabricated Building. A manufacturer of steel frame relocatable buildings makes the buildings in sections in the factory and assembles them on site. These buildings may be anchored to the foundation or may be held in place by their own weight and, although considered to be permanent, could be taken down and moved if necessary. They are, however, not easily transportable. Other specifics are:

(1) Transportable size range is from 10x16x12 to 14x60x14.

(2) Weight range is from 10,000 lbs.–30,000 lbs.

(3) Square footage of buildings range from 160 sq. ft. and beyond.

(4) Building foundations will be either pressure treated lumber or concrete (slab or pierced) similar to that of residential or commercial foundations.

(5) The 12x16 and 12x28 might be used to house communications

The above facts indicate that the buildings in question are of considerable size (i.e., larger than a building customarily thought of as a "shed" or "kiosk,") are built at the factory in sections, and are then moved to the site where they are assembled. They do not appear to be capable of being moved as a unit. The manufacturer's contracts to assemble and install such buildings qualify as construction contracts under Regulation 1521 whether or not the buildings are physically attached to realty or rest there on their own weight. 11/6/91.