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"
190.1430 Conveyor Systems are Fixtures. A manufacturer designs and manufactures conveyor systems and installs them in the manufacturing plants, warehouses, and air terminals. Each installation is designed for a particular customer and a particular location. They are installed by first installing legs or other supports in the building. Conveyor units are then attached to the supports. Catwalks and platforms for workers may be attached to the supports.
The supports, catwalks and platforms are materials. The conveyor units are fixtures and the measure of tax is the cost price of the units including the charge for engineering and designing special conveyor units. The measure of tax does not include the charge for determining what units are required for the system or the arrangement of the units within the building. 3/21/77.