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"
190.1500 Electronic Control Panels for Conveyor System. An electronic control panel, specifically engineered and custom designed to control a conveyor type mail sorting system in a U.S. Post Office, is classified as a fixture for sales and use tax purposes. 12/4/89.