Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.1286


190.1286 Built-In Appliances. When appliances, such as ranges, ovens, and microwave ovens are installed into compartments specifically designed to accommodate them and are intended to remain in these spaces for the life of the appliances, they should be regarded as fixtures. Accordingly, tax applies to the purchase price of these appliances to the developer/contractor when homes are sold for a lump-sum price to its customers. This is especially true where the appliance is not functionally or aesthetically suitable for operation outside the predesigned space and would not in any normal situation be taken by the owner of the house upon moving. 11/6/87.