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 190.1670

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

190.1670 Helium Compressor. Components of a helium compressor system mounted on structural steel skids or platforms for permanent installation on a foundation cannot be individually considered as machinery and equipment because the system as a whole is a "fixed work" as defined in Regulation 1521(a)(1)(A)2. This conclusion is supported by the U.S. government's specifications stating that the system is a permanent installation and there is no intent to remove any part of it at a later date. 3/16/84; 7/10/96.