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 190.2078

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

190.2078 Prefabricated Fireplaces and Accessories. A fireplace package consists of a firebox which is the chamber within which the actual burning takes place, plus an assortment of other components required to complete the installation, e.g., wall pipe, chimney pieces, fire stops, elbows, and flue supports. The complete installation also requires a framing into which the firebox and chimney must be set, with due regard for air spaces, fire stops, etc., required to satisfy building codes and prevent fires. There are also precut marble facings and hearth extensions which may be part of the complete installation to give the entire job the look of a traditional fireplace, i.e., built-in as part of original construction with little prefabrication.

There is extensive installation labor required for these fireplace packages, particularly when considering the carpentry-like framing required, and the chimney work, all of which must be up to fire codes. These fireplace packages are classified as materials. 5/25/91.