Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.1237 Automatic Farm Irrigation System. A master control box consisting of toggle switches and controls for orchard solenoid valves, a control panel that provides start/stop functions for pumps and turbines and level switches for deep-well pumps, and the cabinet to house the panels are considered fixtures under Regulation 1521. Accordingly, these items are considered sold (fixtures) under a construction contract and tax applies as outlined in Regulation 1521(b)(2)(B). 7/13/73.