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"
190.2075 Power Line Filters and Parts. Power line filters and parts used as a grounding system for a power line system to prevent computer data from leaking back over electrical transmission lines are "fixtures" and not "machinery and equipment." A United States contractor is the consumer of these items when contracting with the United States to furnish and install them pursuant to a construction contract. 2/26/90.