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 190.2192

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

190.2192 Signs Designed to Control Traffic. A taxpayer furnishes and installs signs which provide parking garage directions such as "Do Not Enter," "Keep Right," or "No Parking." Some signs are outside a building and are mounted on posts or concrete bases. Other signs are attached to the outside or inside of the building.

Unless these signs are large outdoor signs erected upon land so as to be classified as a structure, all these signs are classified as fixtures. These signs do not lose their identity when installed and should not be classified as materials. 9/11/91.