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 190.1740

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

190.1740 Incinerators. Small incinerators that are not constructed at least in part on the job and are wholly prefabricated should be considered "fixtures." When installed by the manufacturer, the measure of the tax should be so-called "fabricated cost." 4/30/53.