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"
190.2115 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.