Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.1591

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

190.1591 Fireplace Package. A fireplace package consists of a firebox in which the combustion takes place, plus other components needed to complete the installation, such as wall pipe, chimney pieces, fire stops, elbows and flue supports. This is a package of materials, and is taxable when sold to a construction contractor who will install the components. These items do not constitute a fixture. 4/13/92.