Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.2080 Preheaters. Preheaters are substantial pieces of equipment installed in air intake passages of large industrial boilers in steam plants. The units heat air utilized by the boiler, causing more efficient fuel combustion and greater heat production. The air preheater itself constitutes materials and the drive mechanism constitutes "fixtures." 7/8/65.