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 190.1924

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

190.1924 Mezzanine Storage Systems. A mezzanine storage system consists of multiple metal shelves, posts, racks, decking, as well as stairs and can be substantial in size. The storage unit is shipped unassembled from the manufacturer and the contractor assembles and installs the unit at the jobsite. The majority of labor consists of assembly. Installation of the mezzanine consists of bolting the unit's support parts to the floor. Optional features include windows, floor tiles, doors, and extra shelving. The furnishing and installing of a mezzanine storage system constitutes improvement to realty. 1/25/90.