Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.1217

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

190.1217 Air Conditioning Units. Air conditioning units used to "cool computers" are fixtures and not machinery and equipment. When furnished pursuant to a contract with the United States, the contractor is the consumer making an improvement to real property. 2/26/90.