Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.