Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.1700 Ice Used in Concrete Construction. Ice, purchased by a construction contractor for mixing with cement, aggregates and water to make concrete, serves to dissipate heat, preventing the concrete from setting too rapidly and from shrinking. Inasmuch as the ice is a source of water and, as such, becomes a component of the concrete, it constitutes "materials." 11/6/67; 11/29/82.