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 190.2215

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

190.2215 Spray Booths, Drying Ovens, Conveyors. The installing contractor is the consumer of the steel, sheetmetal, ducts, insulation, piping, housings, and other materials becoming a part of various spray booths and bake ovens created in an auto manufacturing plant. A contractor erecting a conveyor system in the manufacturing plant is the consumer of the steel frame work running throughout the plant, the rails, framework and other materials forming the support of the bridge crane.

The conveyor contractor is the retailer of chains, hooks and wheels forming the moving parts of the system and the bridge and hoist forming the moving parts of the crane. In a lump-sum contract, the contractor may report as the measure of tax the purchase cost of these items which he purchases from other manufacturers as a completed fixture. 8/19/54.