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"
190.1250 Basketball Equipment—Indoor and Outdoor Courts. The poles of outdoor basketball equipment which are embedded into the ground are considered "materials" and the backboards and the hoops are considered "fixtures."
The pipe rails, hanging support, and back bar of indoor basketball equipment which are attached to roof rafters are "materials." The backboards and hoops and the motors and lifting belts are "fixtures." 8/8/95.