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 190.1515

(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.