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 190.1155

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

190.1155 Wind Tunnel Model Support and Turntable System. A taxpayer contracts to furnish and install a model support and turntable system used for testing aircraft for an agency of the U.S. government. The system rests on scales and is not connected to the wind tunnel structure in any manner. The system, although of large mass, is relatively easy to remove from the wind tunnel. It can be removed without damage to itself or the tunnel. It can be used for certain tests outside the wind tunnel, and the tunnel can be used for certain tests without the system. Accordingly, the system is regarded as machinery and equipment rather than as a fixture. 10/25/83.