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 190.1214

(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"

190.1214 Aerial Platform. A mechanical aerial platform is a steel structure affixed to rails which are attached with bolts to the supporting structure of a building. The platform moves horizontally along the rails by means of wheels and vertically by means of hydraulics. It is used to service large military aircraft.

The platform is a "fixture." A contractor furnishing and installing it at a U.S. Air Force facility is the consumer of the platform. 9/30/88.