Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.1520 Elevator Control Boxes. The control boxes are placed or installed in an isolated equipment room, and not embodied in the elevator unit. Isolating component operating features of a fixture cannot change their status as fixtures, unless the isolated features are so embodied in the structure that they lose their identity. 10/20/64.