Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.2070 Portable Air Conditioners. During the construction of an apartment house, the contractor provides an opening in the wall of each unit for the insertion of a portable air conditioner. The opening is fitted with a metal sleeve, and walls are then finished. The air conditioners are later inserted in the sleeve and plugged into an electrical outlet. The air conditioners are fixtures when installed and are realty when the structure is either leased or sold. 4/17/72; 7/10/96.