Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2075

(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.