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 190.2210

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

190.2210 Sod Installed by Producer. A sod producer is the consumer of the material (seed and other material used to produce the sod) which it furnishes and installs under lump-sum contracts. The producer would be a retailer of the sod when the contract provides for the transfer of title to the sod prior to the installation of the sod and the sale price of the sod, exclusive of installation, is separately stated. 7/24/91.