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 190.2115

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

190.2115 Scoreboards. Scoreboards and timers manufactured prior to installation and affixed by the manufacturer-contractor to a stadium are "fixtures." Where title to the fixtures passes to the owner of the stadium in consideration of the right of the manufacturer-contractor to lease advertising space on them the measure of tax is the same as in the case of a sale of fixtures under a lump-sum construction contract. 11/20/67.