Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.2040 Pipe. Orchard sprinkler systems, which consist of below-ground pipe and above-ground flexible hoses equipped with sprinklers which are attached to the below-ground risers by couplings, gluing or welding, and which are intended to remain in the orchard until it is necessary to remove any part for repair, replacement or obsolescence, are "materials" and the contractor is the consumer thereof. 5/9/69.