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 190.1218

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

190.1218 Air Distribution System. Electrical parts and piping gaskets installed on an air distribution system which is affixed to realty and is used to start jet engines on a flight line are "materials," not machinery and equipment. The contractor is the consumer of such property. 2/26/90.