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 190.1540

(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"

190.1540 Escalator Installation. The moving parts of an escalator including the stair case, moving hand rails, chains, sprockets, and other operating mechanisms, are fixtures. The assembling of a series of escalator steps together prior to the time they are installed in place is fabrication rather than installation labor. 4/26/65.