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 190.1090

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

190.1090 Vacuum Hoses Used with In-Place Suction Inlets. Vacuum hoses which have suction inlets located at various places in a building and are designed to be easily inserted and removed from the inlets during the use of the hoses for cleaning are not affixed to the realty and thus do not become improvements to real property on installation but remain tangible personal property. Therefore, a contract for their sale and installation is not a construction contract. The sale of the hoses together with all accessories attached to the outboard end of the hoses is to be taxed as a sale of tangible personal property. 11/1/74.