Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.1283 Boilers and Compressors. Boilers and compressors which are furnished and installed to become accessories to a building or other structure are fixtures as defined in Regulation 1521(a)(5). When the contractor furnishes and installs fixtures pursuant to contracts with the United States government, the contractor is the consumer of the fixtures. Either the sales tax applies to the sale of the fixtures to the contractor or use tax applies to the contractor's use of the fixtures. 9/6/95.