Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.