Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.1165 Windmills Installed for the Generation of Electricity. Installation of windmills on real property for the generation of electricity is a construction contract under Regulation 1521. The components used in constructing the towers on site and the power lines are "materials". The windmill head consisting of rotor, axle, gearbox, microprocessor control unit and electricity generator is a "fixture". 7/7/81.