Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2100

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

190.2100 Pumping Equipment. Installation of pumping equipment for a lump-sum price is regarded as the sale of a fixture. If, however, it is installed in such a manner as to remain personal property, it is not a fixture and tax applies to selling price but not to installation charges separately stated. 5/13/54.