Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.1595

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

190.1595 Framework for Freeway Sign. A taxpayer manufactures a framework to which he attaches a freeway sign supplied by others. The taxpayer then connects the unit, framework and sign, to a freeway bridge by means of anchor bolts already emplaced on the bridge. The metal sign totally covers the framework.

The framework is classified as a fixture rather than materials under Regulation 1521. The framework is not an integral part of the bridge or structure upon attachment. Its function is to support a sign rather than become a structural part of the bridge, its location is upon a structure rather than upon the land itself, it was constructed as a unit and attached as a unit, and upon attachment it did not lose its identity to become an integral and inseparable part of the real property. 1/20/78.