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 190.1520

(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.