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"
190.1515 Elevator Cab and Hydraulic Cylinder Hoist. The construction and installation of an elevator cab attached to a hydraulic cylinder embedded in the ground is considered a fixture under Regulation 1521(c)(7). The hydraulic cylinder hoist which lifts the elevator is "hoisting machinery" pursuant to Regulation 1521(c)(7) and is also classified as a fixture. 10/29/86.