Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.1885

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

190.1885 Lump-Sum Price-Fixture Repair. When a heating and air conditioning contractor enters into a lump-sum (flat price) contract to repair a fixture, either in place or one which is reaffixed to the realty, the contractor is the consumer of the parts used. As a consumer, the sale of the parts to the contractor, or the use of the parts by the contractor, is subject to tax. (Regulation 1521(c)(6).) 11/18/94.