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 190.0599

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

190.0599 Prefabricated Stalls and Horse Barns. A taxpayer manufactures and installs prefabricated stalls and horse barns. The barns are at least 10 feet high and weigh 2,500 pounds or more. The stalls are free standing and readily removable. The size and weight of the barns cause them to be regarded as improvements to realty. Tax applies as it would in other types of construction contracts. This conclusion does not apply to Port-A-Stall pipe corrals which are free standing and readily removable. The stalls are regarded as tangible personal property the sale of which is subject to tax on the total amount charged less installation. 3/31/80.