Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.