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 190.1410

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

190.1410 Construction of Truck Scales. A contract to construct four 190 foot truck scales is a construction contract. The scale platforms are delivered in 20 sections and are installed in place. The load cell columns are bolted in place on concrete foundations. The platform sections are welded to the columns and the sections are welded together, after which reinforcing bars are installed and concrete is poured into the scale platforms. The load cell columns and the scale platform and concrete are materials consumed by the contractor. The consoles and mini computer controlling the consoles are fixtures. The cables interconnecting the scales, consoles, and computer are materials. 3/7/72.