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 190.1230

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

190.1230 Aluminum Security Shutters. Aluminum security shutters, i.e., strap, strap crank, crank, and electric, that are assembled and cut to size for use as both window and door coverings are regarded as "materials", of which contractors, who furnish and install, are the consumers. The aluminum security shutters serve a function other than as venetian blinds or shades. Venetian blinds or shades only deflect light. The aluminum shutters have a function in addition to deflecting light in that they are important security devices. They completely close off the window or door opening, giving protection against vandalism and burglary. Aluminum Security shutters serve a function more analogous to "doors, windows, or partitions" than do "venetian blinds or shades". Therefore, aluminum security shutters should be classified entirely as materials with one exception as to the security shutters of the electric type. The electric motor purchased in a completed condition to power electric security shutters, must be considered a "fixture" within Regulation 1521. 8/2/90.